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    <title>2004 (11) TMI 360 - CESTAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=114660</link>
    <description>Where central excise duty was paid before issuance of the show cause notice, penalty under Section 11AC and interest under Section 11AB were treated as not surviving, and both were deleted. The Tribunal also treated proper signing of the appeal memorandum and verification by the appellant or an authorised signatory as essential to maintainability, so the Director&#039;s appeal failed on that ground. A company had no locus standi to challenge confiscation of vehicles owned by third parties merely because its goods were transported in them, so the confiscation challenge was not maintainable and the confiscation was sustained.</description>
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    <pubDate>Thu, 04 Nov 2004 00:00:00 +0530</pubDate>
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      <title>2004 (11) TMI 360 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=114660</link>
      <description>Where central excise duty was paid before issuance of the show cause notice, penalty under Section 11AC and interest under Section 11AB were treated as not surviving, and both were deleted. The Tribunal also treated proper signing of the appeal memorandum and verification by the appellant or an authorised signatory as essential to maintainability, so the Director&#039;s appeal failed on that ground. A company had no locus standi to challenge confiscation of vehicles owned by third parties merely because its goods were transported in them, so the confiscation challenge was not maintainable and the confiscation was sustained.</description>
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      <pubDate>Thu, 04 Nov 2004 00:00:00 +0530</pubDate>
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