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    <title>1997 (12) TMI 402 - CEGAT, MADRAS</title>
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    <description>An order confirming duty, penalty and confiscation could not be sustained where it clubbed clearances of four units but failed to identify which unit or units were liable to pay the amounts or how the redemption fine was to be apportioned. Because the operative part was unclear and incapable of execution, the fiscal and confiscatory directions were treated as unworkable. The order was set aside and the matter remanded for de novo adjudication with directions to pass a clear speaking order specifying the liable unit or units after hearing the parties.</description>
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    <pubDate>Wed, 03 Dec 1997 00:00:00 +0530</pubDate>
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      <title>1997 (12) TMI 402 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=89493</link>
      <description>An order confirming duty, penalty and confiscation could not be sustained where it clubbed clearances of four units but failed to identify which unit or units were liable to pay the amounts or how the redemption fine was to be apportioned. Because the operative part was unclear and incapable of execution, the fiscal and confiscatory directions were treated as unworkable. The order was set aside and the matter remanded for de novo adjudication with directions to pass a clear speaking order specifying the liable unit or units after hearing the parties.</description>
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      <pubDate>Wed, 03 Dec 1997 00:00:00 +0530</pubDate>
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