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    <title>1992 (9) TMI 186 - CEGAT, NEW DELHI</title>
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    <description>Synthetic organic dyestuff stored outside the bonded store room and not entered in RG-1 was treated as fully manufactured, marketable excisable goods because the chemical report showed commercially distinct products with good dyeing properties; later blending for customer requirements was not part of manufacture. Confiscation for non-accountal was therefore sustained. The appellate authority, however, found the redemption fine, cash appropriation and penalty excessive on the facts, reduced the fine and cash appropriation, and set aside the penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82065</link>
      <description>Synthetic organic dyestuff stored outside the bonded store room and not entered in RG-1 was treated as fully manufactured, marketable excisable goods because the chemical report showed commercially distinct products with good dyeing properties; later blending for customer requirements was not part of manufacture. Confiscation for non-accountal was therefore sustained. The appellate authority, however, found the redemption fine, cash appropriation and penalty excessive on the facts, reduced the fine and cash appropriation, and set aside the penalty.</description>
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