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2018 (7) TMI 1046 - AT - Central ExciseClandestine removal - shortage of stock and finished goods - no method of stock taking recorded in the panchnama - Held that:- The panchnama does not indicate, as to how the stock taking was conducted and also there is no calculation sheet available with the panchnama. Therefore, the shortage of finished goods and pet coke shown in the panchnama are not substantiated - appeal allowed - decided in favor of appellant.
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