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    <title>2003 (1) TMI 543 - CEGAT, MUMBAI</title>
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    <description>The Tribunal overturned the duty confirmation and penalties imposed by the Commissioner of Central Excise and Customs, ruling in favor of the appellants. The Tribunal found no evidence of intentional duty evasion or wrongful gain from the usage discrepancies in the importation and utilization of POY under the DEEC Scheme. The appellants&#039; unintentional mistakes were considered, leading to the decision to set aside the Commissioner&#039;s order and allow the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=108407</link>
      <description>The Tribunal overturned the duty confirmation and penalties imposed by the Commissioner of Central Excise and Customs, ruling in favor of the appellants. The Tribunal found no evidence of intentional duty evasion or wrongful gain from the usage discrepancies in the importation and utilization of POY under the DEEC Scheme. The appellants&#039; unintentional mistakes were considered, leading to the decision to set aside the Commissioner&#039;s order and allow the appeals.</description>
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