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    <title>2004 (5) TMI 484 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Appeal confiscating seized goods and imposing a penalty on appellants engaged in manufacturing M.S. ingots. The Tribunal found the confiscation based on approximate weighment without actual verification unjustified, especially for runners and risers of varying sizes. Emphasizing the need for actual weighment, the Tribunal ruled in favor of the appellants, granting them relief and overturning the decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=113873</link>
      <description>The Tribunal set aside the Order-in-Appeal confiscating seized goods and imposing a penalty on appellants engaged in manufacturing M.S. ingots. The Tribunal found the confiscation based on approximate weighment without actual verification unjustified, especially for runners and risers of varying sizes. Emphasizing the need for actual weighment, the Tribunal ruled in favor of the appellants, granting them relief and overturning the decision.</description>
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