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    <title>1987 (5) TMI 292 - CEGAT, NEW DELHI</title>
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    <description>Disclosure of material facts to the department, a departmental reply that steam use in heating the solution was not objectionable, filing of the classification list claiming exemption, and clearance of goods in accordance with departmental approval meant the removals could not be treated as warranting penal consequences. On those undisputed facts, confiscation and penalty were not sustainable. The challenge to the appellate order therefore failed, as the facts did not justify treating the clearances as an offence attracting confiscation or penalty.</description>
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      <title>1987 (5) TMI 292 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80116</link>
      <description>Disclosure of material facts to the department, a departmental reply that steam use in heating the solution was not objectionable, filing of the classification list claiming exemption, and clearance of goods in accordance with departmental approval meant the removals could not be treated as warranting penal consequences. On those undisputed facts, confiscation and penalty were not sustainable. The challenge to the appellate order therefore failed, as the facts did not justify treating the clearances as an offence attracting confiscation or penalty.</description>
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      <pubDate>Mon, 18 May 1987 00:00:00 +0530</pubDate>
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