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    <title>2010 (8) TMI 413 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The appeal under Section 35-G of the Central Excise Act, 1944, against the Tribunal&#039;s decision regarding alleged clandestine removal of goods was dismissed. The Commissioner (Appeal) and Tribunal found the goods were properly accounted for, refuting the allegations. The Court determined the penalties were technical due to non-accounting, rejecting the inference of clandestine removal. No substantial legal question arose, leading to the dismissal of the appeal.</description>
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      <description>The appeal under Section 35-G of the Central Excise Act, 1944, against the Tribunal&#039;s decision regarding alleged clandestine removal of goods was dismissed. The Commissioner (Appeal) and Tribunal found the goods were properly accounted for, refuting the allegations. The Court determined the penalties were technical due to non-accounting, rejecting the inference of clandestine removal. No substantial legal question arose, leading to the dismissal of the appeal.</description>
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