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    <title>2003 (4) TMI 414 - CEGAT, MUMBAI</title>
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    <description>The Tribunal set aside the impugned order due to contradictions and lack of clear findings, annulling the confiscation and penalties imposed. It directed the appellants to register the second premises, account for goods sent for processing, and pay duty if necessary. The Tribunal emphasized the importance of clarity in allegations, proper guidance to taxpayers, and adherence to legal requirements in excise matters.</description>
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      <description>The Tribunal set aside the impugned order due to contradictions and lack of clear findings, annulling the confiscation and penalties imposed. It directed the appellants to register the second premises, account for goods sent for processing, and pay duty if necessary. The Tribunal emphasized the importance of clarity in allegations, proper guidance to taxpayers, and adherence to legal requirements in excise matters.</description>
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