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2017 (5) TMI 1453 - CESTAT CHANDIGARHShortage of finished goods - excess of finished goods - confiscation - redemption fine - penalty - Held that: - it is admitted position in the case that the stock verification was done on eye estimation basis, moreover, the discrepancies in stock taking have been admitted by the Revenue in the adjudication order which has not challenged by the Revenue, therefore, the charge of shortage/excess of finished goods is not sustainable - redemption fine and penalty are not imposable - appeal dismissed - decided against Revenue.
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