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    <title>2006 (5) TMI 384 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal granted waiver of duty and penalty for the appeal due to the discrepancy between the initial show cause notice for customs duty under the Customs Act and the subsequent confirmation of duty under the Central Excise Act. This decision aimed to ensure fairness and consistency in duty demands and penalties, allowing the appeal process to proceed without undue financial burden on the appellants. The Tribunal emphasized the importance of upholding procedural fairness and legal consistency in duty-related matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=119690</link>
      <description>The Tribunal granted waiver of duty and penalty for the appeal due to the discrepancy between the initial show cause notice for customs duty under the Customs Act and the subsequent confirmation of duty under the Central Excise Act. This decision aimed to ensure fairness and consistency in duty demands and penalties, allowing the appeal process to proceed without undue financial burden on the appellants. The Tribunal emphasized the importance of upholding procedural fairness and legal consistency in duty-related matters.</description>
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      <pubDate>Thu, 18 May 2006 00:00:00 +0530</pubDate>
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