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2017 (3) TMI 1202 - CESTAT NEW DELHIClandestine removal - shortage of stock - Gutkha - demand - Held that: - by violating the Board Circular dated 19.12.2007, the search was conducted and shortage of raw material was made ground for demanding the duty. The Department has converted the number of hours into days and months, and has calculated duty accordingly. It may be mentioned that the said exercise has been carried out for each raw material separately, assuming that gutkha can be manufactured by using only one raw material, but the fact remains that the gutkha is manufactured with the combination of all the raw materials - the search was conducted against the Board Circular dated 19.12.2007 and the duty demand is based on the wrong facts - appeal dismissed - decided against Revenue.
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