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    <title>2000 (3) TMI 671 - CEGAT, MUMBAI</title>
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    <description>The appeal was allowed in part. The tribunal found that the four units claimed to have manufactured goods did not exist and that the goods were actually manufactured by the appellant. The penalty imposed on the appellant was reduced due to the unsustainable charge related to one of the units. The matter was remanded for quantification of goods and a reduction in the duty payable, with instructions for the department to issue a notice to the appellant for further proceedings.</description>
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      <description>The appeal was allowed in part. The tribunal found that the four units claimed to have manufactured goods did not exist and that the goods were actually manufactured by the appellant. The penalty imposed on the appellant was reduced due to the unsustainable charge related to one of the units. The matter was remanded for quantification of goods and a reduction in the duty payable, with instructions for the department to issue a notice to the appellant for further proceedings.</description>
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