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    <title>2005 (10) TMI 362 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the confiscation of excess goods and the demand due to lack of evidence supporting the appellant&#039;s claims of preparing trucks for invoicing and discrepancies in production records. However, the demand for suppression of value was deemed unsustainable as evidence showed goods were cleared at negotiated prices due to quality concerns. Penalties were set aside, and the appeal was disposed of accordingly.</description>
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      <description>The Tribunal upheld the confiscation of excess goods and the demand due to lack of evidence supporting the appellant&#039;s claims of preparing trucks for invoicing and discrepancies in production records. However, the demand for suppression of value was deemed unsustainable as evidence showed goods were cleared at negotiated prices due to quality concerns. Penalties were set aside, and the appeal was disposed of accordingly.</description>
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