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    <title>1994 (7) TMI 168 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the duty demand of Rs. 3,94,200 and penalty of Rs. 40,000 imposed by the Additional Collector of Central Excise on manufacturers of aerated waters for allegedly removing 9250 gross bottles of aerated waters clandestinely without paying duty. The appellants failed to adequately explain discrepancies in crown corks clearance and production, leading to the rejection of their appeal and affirming the duty demand and penalty.</description>
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    <pubDate>Mon, 25 Jul 1994 00:00:00 +0530</pubDate>
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      <title>1994 (7) TMI 168 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83393</link>
      <description>The Tribunal upheld the duty demand of Rs. 3,94,200 and penalty of Rs. 40,000 imposed by the Additional Collector of Central Excise on manufacturers of aerated waters for allegedly removing 9250 gross bottles of aerated waters clandestinely without paying duty. The appellants failed to adequately explain discrepancies in crown corks clearance and production, leading to the rejection of their appeal and affirming the duty demand and penalty.</description>
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      <pubDate>Mon, 25 Jul 1994 00:00:00 +0530</pubDate>
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