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    <description>The Tribunal set aside the duty demand in a case involving a discrepancy in the balance stock of kraft paper, as the goods were available in an unregistered godown. However, the appellant was held liable for a penalty of Rs. 5,000 for contravening Central Excise rules by moving goods to the unregistered godown without informing Revenue authorities. The penalty aimed to enforce compliance and uphold the integrity of the excise system.</description>
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