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    <title>2004 (9) TMI 462 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the confiscation of goods but reduced the redemption fine and penalty imposed on the Appellants, who were an SSI unit. The decision emphasized the importance of maintaining proper records and documentation for excisable goods, even when eligible for duty exemption. It underscored the need for SSI units to follow simplified procedures for record-keeping and clearance processes, despite exemptions from certain formalities.</description>
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    <pubDate>Fri, 24 Sep 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=114131</link>
      <description>The Tribunal upheld the confiscation of goods but reduced the redemption fine and penalty imposed on the Appellants, who were an SSI unit. The decision emphasized the importance of maintaining proper records and documentation for excisable goods, even when eligible for duty exemption. It underscored the need for SSI units to follow simplified procedures for record-keeping and clearance processes, despite exemptions from certain formalities.</description>
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