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    <title>1997 (6) TMI 223 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal upheld the duty demand of Rs. 4,60,971.00 against the appellant company for alleged clandestine removal of detergent powder without payment of duty. The burden of proof was deemed unfulfilled by the Department, resulting in a reduction of the personal penalty imposed on the appellants from Rs. 2.00 lakh to Rs. 1.00 lakh. The importance of maintaining accurate records and meeting the burden of proof in cases of clandestine removal was underscored to prevent adverse legal repercussions.</description>
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    <pubDate>Tue, 17 Jun 1997 00:00:00 +0530</pubDate>
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      <title>1997 (6) TMI 223 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=88462</link>
      <description>The Tribunal upheld the duty demand of Rs. 4,60,971.00 against the appellant company for alleged clandestine removal of detergent powder without payment of duty. The burden of proof was deemed unfulfilled by the Department, resulting in a reduction of the personal penalty imposed on the appellants from Rs. 2.00 lakh to Rs. 1.00 lakh. The importance of maintaining accurate records and meeting the burden of proof in cases of clandestine removal was underscored to prevent adverse legal repercussions.</description>
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      <pubDate>Tue, 17 Jun 1997 00:00:00 +0530</pubDate>
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