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    <title>2002 (1) TMI 1027 - CEGAT, NEW DELHI</title>
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    <description>Excisable goods removed under invalid invoices and without proper statutory records were held liable to confiscation because the depot records, invoices and explanation for removal were unreliable and the mandatory Central Excise procedural requirements were not complied with. The confiscation was sustained, but the redemption fine and penalty were reduced on the facts as excessive while the contravention finding remained unchanged.</description>
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    <pubDate>Fri, 11 Jan 2002 00:00:00 +0530</pubDate>
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      <description>Excisable goods removed under invalid invoices and without proper statutory records were held liable to confiscation because the depot records, invoices and explanation for removal were unreliable and the mandatory Central Excise procedural requirements were not complied with. The confiscation was sustained, but the redemption fine and penalty were reduced on the facts as excessive while the contravention finding remained unchanged.</description>
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