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    <title>2001 (3) TMI 597 - CEGAT, MUMBAI</title>
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    <description>Penalty for non-entry of goods in the RG 1 register was reduced because the Tribunal found the levy excessive in light of the nature of the fabrics, the duty payable, and the explanation that the goods were not ready for despatch and had not left the factory. Grounds relating to the Kar Vivad Samadhan Scheme, 1998 were not entertained because refusal to extend that scheme was not appealable. The penalty was therefore scaled down, while the remainder of the order was confirmed.</description>
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