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    <title>1988 (11) TMI 273 - CEGAT, NEW DELHI</title>
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    <description>472 cartons of detergent cakes found taped and sealed and fit for entry in the finishing room were treated as goods required to be recorded in R.G. 1, so confiscation, appropriation of bond security and penalty were upheld. However, alleged clandestine removal could not be established merely from private registers and R.G. 1 discrepancies, because the private records served a different purpose and there was no independent corroboration from raw material consumption or proof of sale or disposal. On that basis, the duty demand and related penalty were set aside.</description>
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    <pubDate>Sun, 06 Nov 1988 00:00:00 +0530</pubDate>
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      <title>1988 (11) TMI 273 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81073</link>
      <description>472 cartons of detergent cakes found taped and sealed and fit for entry in the finishing room were treated as goods required to be recorded in R.G. 1, so confiscation, appropriation of bond security and penalty were upheld. However, alleged clandestine removal could not be established merely from private registers and R.G. 1 discrepancies, because the private records served a different purpose and there was no independent corroboration from raw material consumption or proof of sale or disposal. On that basis, the duty demand and related penalty were set aside.</description>
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      <pubDate>Sun, 06 Nov 1988 00:00:00 +0530</pubDate>
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