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2017 (10) TMI 117 - AT - Central ExciseShortage in stock - case of appellant is that the stock taking done on the basis of eye estimation and is not sustainable - Held that: - the method through which said stock taking was conducted has not been indicated in the said Panchnama dated 28.02.2013. Therefore, the contention of the appellant that there was no stock taking carried out but it was only the eye estimation through inspection that 106 MT of Billets were stated to be short cannot be proved to be wrong on the basis of record - appeal allowed - decided in favor of appellant.
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