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    <title>1986 (6) TMI 214 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld some findings of the Board regarding unaccounted beltings and V-Belts, while modifying penalties and confiscations based on the evidence presented. The penalty was reduced from Rs. 5,000 to Rs. 2,000, and certain demands were set aside due to the benefit of doubt. The appeal was partly allowed, with adjustments made to the impugned order considering the evidence and arguments presented during the proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=73927</link>
      <description>The Tribunal upheld some findings of the Board regarding unaccounted beltings and V-Belts, while modifying penalties and confiscations based on the evidence presented. The penalty was reduced from Rs. 5,000 to Rs. 2,000, and certain demands were set aside due to the benefit of doubt. The appeal was partly allowed, with adjustments made to the impugned order considering the evidence and arguments presented during the proceedings.</description>
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