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    <title>2002 (12) TMI 398 - CEGAT, MUMBAI</title>
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    <description>The appeals were allowed primarily on the grounds of insufficient notice and due process concerning the imposition of penalties on the companies, directors, and employees involved in the case of clandestine removal of goods. The Tribunal found that the penalties exceeded the scope of the show cause notice, leading to the orders imposing penalties on them being deemed invalid. Additionally, the excise clerk was also granted relief as he was not provided with a fair opportunity to defend himself due to the lack of specific allegations in the show cause notice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107139</link>
      <description>The appeals were allowed primarily on the grounds of insufficient notice and due process concerning the imposition of penalties on the companies, directors, and employees involved in the case of clandestine removal of goods. The Tribunal found that the penalties exceeded the scope of the show cause notice, leading to the orders imposing penalties on them being deemed invalid. Additionally, the excise clerk was also granted relief as he was not provided with a fair opportunity to defend himself due to the lack of specific allegations in the show cause notice.</description>
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