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    <title>2006 (1) TMI 383 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=117377</link>
    <description>The Tribunal decided in favor of the appellant, reducing the duty demand by Rs. 58,596 and imposing a penalty of Rs. 2 lakhs. The decision was based on evidence of clandestine production and clearance of excisable goods supported by production register and challan book entries. The appellant&#039;s claim for duty-free clearance to 100% EOU was dismissed due to insufficient documentation. The revenue&#039;s appeal challenging the treatment of goods value and data presented to banks was also dismissed for lack of evidence. The judgment granted partial relief to the appellant while rejecting the revenue&#039;s arguments.</description>
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    <pubDate>Fri, 13 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 383 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=117377</link>
      <description>The Tribunal decided in favor of the appellant, reducing the duty demand by Rs. 58,596 and imposing a penalty of Rs. 2 lakhs. The decision was based on evidence of clandestine production and clearance of excisable goods supported by production register and challan book entries. The appellant&#039;s claim for duty-free clearance to 100% EOU was dismissed due to insufficient documentation. The revenue&#039;s appeal challenging the treatment of goods value and data presented to banks was also dismissed for lack of evidence. The judgment granted partial relief to the appellant while rejecting the revenue&#039;s arguments.</description>
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      <pubDate>Fri, 13 Jan 2006 00:00:00 +0530</pubDate>
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