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    <title>2006 (12) TMI 309 - CESTAT, BANGALORE</title>
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    <description>The appeal was allowed as it was found that certain goods had not reached the required stage for inspection, making confiscation and penalty unjustified. Additionally, the confiscation of excess cement was deemed unwarranted as it was not a modvatable item. Duty payment prior to the show cause notice for specific items also led to the setting aside of penalties and interest charges. The decision was in favor of the appellant, with the impugned order being overturned for various items, including PSCC poles, cement, and duty-paid goods.</description>
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    <pubDate>Wed, 13 Dec 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=120553</link>
      <description>The appeal was allowed as it was found that certain goods had not reached the required stage for inspection, making confiscation and penalty unjustified. Additionally, the confiscation of excess cement was deemed unwarranted as it was not a modvatable item. Duty payment prior to the show cause notice for specific items also led to the setting aside of penalties and interest charges. The decision was in favor of the appellant, with the impugned order being overturned for various items, including PSCC poles, cement, and duty-paid goods.</description>
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      <pubDate>Wed, 13 Dec 2006 00:00:00 +0530</pubDate>
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