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    <title>2004 (3) TMI 487 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the redemption fine and penalty imposed by the Commissioner of Central Excise (Appeals) in an appeal concerning goods not recorded in the statutory record. The appellant&#039;s declaration under the KVSS scheme was accepted by the Revenue for dispute settlement. The Tribunal ruled that the redemption fine and penalty could not be imposed if the matter was settled under the KVSS scheme, ultimately allowing the appeal and finding the imposition of the redemption fine and penalty unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=111210</link>
      <description>The Tribunal set aside the redemption fine and penalty imposed by the Commissioner of Central Excise (Appeals) in an appeal concerning goods not recorded in the statutory record. The appellant&#039;s declaration under the KVSS scheme was accepted by the Revenue for dispute settlement. The Tribunal ruled that the redemption fine and penalty could not be imposed if the matter was settled under the KVSS scheme, ultimately allowing the appeal and finding the imposition of the redemption fine and penalty unsustainable.</description>
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      <pubDate>Fri, 12 Mar 2004 00:00:00 +0530</pubDate>
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