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    <title>2002 (12) TMI 525 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI</title>
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    <description>No violation of natural justice was found where the department stated that the disputed papers were not relied upon, allowed inspection and copying repeatedly, and fixed multiple personal hearings that the appellant did not attend. The challenge to the penalty therefore failed on the procedural ground. The penalty under Rule 209A was also sustained on the merits because the record indicated diversion of imported scrap without accounting and knowing facilitation of clandestine clearance by the consignee.</description>
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    <pubDate>Thu, 26 Dec 2002 00:00:00 +0530</pubDate>
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      <title>2002 (12) TMI 525 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=108788</link>
      <description>No violation of natural justice was found where the department stated that the disputed papers were not relied upon, allowed inspection and copying repeatedly, and fixed multiple personal hearings that the appellant did not attend. The challenge to the penalty therefore failed on the procedural ground. The penalty under Rule 209A was also sustained on the merits because the record indicated diversion of imported scrap without accounting and knowing facilitation of clandestine clearance by the consignee.</description>
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      <pubDate>Thu, 26 Dec 2002 00:00:00 +0530</pubDate>
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