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    <title>2000 (7) TMI 341 - CEGAT, NEW DELHI</title>
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    <description>The court rejected the Revenue&#039;s appeal in a case involving discrepancies in stock verification of glass products. The Commissioner upheld the penalty but set aside the confiscation order, emphasizing the fragile nature of the goods and the importance of maintaining records. The judgment highlighted the need for seeking remission of duty for damaged goods instead of immediate duty confirmation. The penalty for non-maintenance of records was upheld, and the appeal was dismissed based on the original order&#039;s findings.</description>
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      <description>The court rejected the Revenue&#039;s appeal in a case involving discrepancies in stock verification of glass products. The Commissioner upheld the penalty but set aside the confiscation order, emphasizing the fragile nature of the goods and the importance of maintaining records. The judgment highlighted the need for seeking remission of duty for damaged goods instead of immediate duty confirmation. The penalty for non-maintenance of records was upheld, and the appeal was dismissed based on the original order&#039;s findings.</description>
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