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Duty demand - Clandestine removal of goods - Shortage of goods - appellant is liable for excise duty and it is restricted to actual shortage of 102.476 MTs found short during physical stock taking and the demand is upheld to that extent. Penalty is set aside. - Tri

Central Excise - Duty demand - Clandestine removal of goods - Shortage of goods - appellant is liable for excise duty an .....

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