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    <title>1994 (7) TMI 189 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the order of the Collector (Appeals) to release the sale proceeds to the respondents. The Department was obligated to pay the sale proceeds after deducting the redemption fine, as the respondents had ongoing claims on the goods despite not intimating the Department about their appeal. The respondents were entitled to receive the goods upon payment of the reduced redemption fine and penalty, and denying them the sale proceeds would impose an additional burden. The appeal by the Revenue was rejected.</description>
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    <pubDate>Tue, 19 Jul 1994 00:00:00 +0530</pubDate>
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      <title>1994 (7) TMI 189 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83530</link>
      <description>The Tribunal upheld the order of the Collector (Appeals) to release the sale proceeds to the respondents. The Department was obligated to pay the sale proceeds after deducting the redemption fine, as the respondents had ongoing claims on the goods despite not intimating the Department about their appeal. The respondents were entitled to receive the goods upon payment of the reduced redemption fine and penalty, and denying them the sale proceeds would impose an additional burden. The appeal by the Revenue was rejected.</description>
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      <pubDate>Tue, 19 Jul 1994 00:00:00 +0530</pubDate>
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