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    <title>2011 (1) TMI 1017 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the confiscation of goods seized from the vehicle but set aside the confiscation of work-in-progress goods from the factory. The penalty on the Director was revoked due to insufficient evidence of his direct involvement. The Tribunal directed a reevaluation of the penalty amount and redemption fine for the seized goods, emphasizing the need for documents to establish clearance of certain barrels. The case was remanded for further consideration with a fair hearing opportunity for the appellant.</description>
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      <description>The Tribunal upheld the confiscation of goods seized from the vehicle but set aside the confiscation of work-in-progress goods from the factory. The penalty on the Director was revoked due to insufficient evidence of his direct involvement. The Tribunal directed a reevaluation of the penalty amount and redemption fine for the seized goods, emphasizing the need for documents to establish clearance of certain barrels. The case was remanded for further consideration with a fair hearing opportunity for the appellant.</description>
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