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    <title>1997 (1) TMI 225 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the confiscation and penalty imposed on the appellants for lack of duty paying documents during transportation of goods. The decision emphasized the importance of thorough investigations and logical explanations in excise duty cases to prevent unjust confiscations and penalties.</description>
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      <description>The Tribunal set aside the confiscation and penalty imposed on the appellants for lack of duty paying documents during transportation of goods. The decision emphasized the importance of thorough investigations and logical explanations in excise duty cases to prevent unjust confiscations and penalties.</description>
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