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    <title>1998 (6) TMI 336 - CEGAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=91637</link>
    <description>The Tribunal waived the remaining duty and penalty for an assessee in a case involving recovered note books indicating excisable goods cleared without duty payment. The Tribunal emphasized the lack of evidence proving non-payment of duty, the significance of the note book entries, and the employee&#039;s contradictory statements. With over 50% of the duty already deposited and absence of discussion in the Commissioner&#039;s order on key arguments, the Tribunal granted the waiver, citing non-speaking orders and insufficient proof of duty evasion by the applicants.</description>
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    <pubDate>Mon, 29 Jun 1998 00:00:00 +0530</pubDate>
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      <title>1998 (6) TMI 336 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91637</link>
      <description>The Tribunal waived the remaining duty and penalty for an assessee in a case involving recovered note books indicating excisable goods cleared without duty payment. The Tribunal emphasized the lack of evidence proving non-payment of duty, the significance of the note book entries, and the employee&#039;s contradictory statements. With over 50% of the duty already deposited and absence of discussion in the Commissioner&#039;s order on key arguments, the Tribunal granted the waiver, citing non-speaking orders and insufficient proof of duty evasion by the applicants.</description>
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      <pubDate>Mon, 29 Jun 1998 00:00:00 +0530</pubDate>
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