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    <title>2000 (1) TMI 608 - CEGAT, NEW DELHI</title>
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    <description>Removal of excisable goods without filing the relevant classification or price lists and without complying with excise formalities supported a finding of contravention under Rule 173Q. The duty liability was nevertheless confirmed because duty had already been paid, while Modvat credit had been availed. On the facts, the original penalty was found excessive and was reduced from Rs. 1,00,000 to Rs. 50,000, with only the quantum of penalty being interfered with and the substantive duty demand left undisturbed.</description>
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    <pubDate>Mon, 03 Jan 2000 00:00:00 +0530</pubDate>
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      <title>2000 (1) TMI 608 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=98123</link>
      <description>Removal of excisable goods without filing the relevant classification or price lists and without complying with excise formalities supported a finding of contravention under Rule 173Q. The duty liability was nevertheless confirmed because duty had already been paid, while Modvat credit had been availed. On the facts, the original penalty was found excessive and was reduced from Rs. 1,00,000 to Rs. 50,000, with only the quantum of penalty being interfered with and the substantive duty demand left undisturbed.</description>
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