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    <title>2001 (7) TMI 532 - CEGAT, KOLKATA</title>
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    <description>The Tribunal upheld the duty demand of Rs. 6,69,892.50 against M/s. Sobha Gudakhu Factory, citing substantial evidence of clandestine manufacture and removal of Gudakhu. The personal penalty on the proprietor was set aside, but the penalty on the factory was reduced to Rs. 3.25 lakhs. The appeal by the factory was partly allowed, while the appeal by the proprietor was fully allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=97935</link>
      <description>The Tribunal upheld the duty demand of Rs. 6,69,892.50 against M/s. Sobha Gudakhu Factory, citing substantial evidence of clandestine manufacture and removal of Gudakhu. The personal penalty on the proprietor was set aside, but the penalty on the factory was reduced to Rs. 3.25 lakhs. The appeal by the factory was partly allowed, while the appeal by the proprietor was fully allowed.</description>
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