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    <title>2005 (4) TMI 507 - CESTAT, KOLKATA</title>
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    <description>The appellant was not entitled to credit for goods removed without permission from the Commissioner of Central Excise. The penalty imposed on the appellant was deemed justified as the necessary permission was not obtained before the removal of goods, leading to delays in delivering completed job work. The Assistant Commissioner&#039;s decision to refuse credit and impose the penalty was upheld without interference by the Appellate Tribunal.</description>
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      <description>The appellant was not entitled to credit for goods removed without permission from the Commissioner of Central Excise. The penalty imposed on the appellant was deemed justified as the necessary permission was not obtained before the removal of goods, leading to delays in delivering completed job work. The Assistant Commissioner&#039;s decision to refuse credit and impose the penalty was upheld without interference by the Appellate Tribunal.</description>
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