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    <title>2005 (11) TMI 279 - CESTAT, NEW DELHI</title>
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    <description>The judgment upheld the confiscation of goods for duty evasion based on discrepancies in goods description and confirmation of alloy steel content through chemical examination. However, the court found the demand for duty on both seized goods and factory shortage would result in double duty imposition, deeming the duty demand on the shortage unsustainable. The appeal was disposed of with the impugned order upheld except for the issue of double duty imposition.</description>
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      <description>The judgment upheld the confiscation of goods for duty evasion based on discrepancies in goods description and confirmation of alloy steel content through chemical examination. However, the court found the demand for duty on both seized goods and factory shortage would result in double duty imposition, deeming the duty demand on the shortage unsustainable. The appeal was disposed of with the impugned order upheld except for the issue of double duty imposition.</description>
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