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    <title>2013 (11) TMI 1024 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=239847</link>
    <description>The Tribunal overturned the Commissioner (Appeals) decision and upheld penalties on the respondent company and the Authorised Signatory for clandestine removal of goods without duty payment. The Tribunal ruled that penalties should be imposed under Section 11AC regardless of duty payment timing, citing legal precedents. The Authorised Signatory&#039;s admission of removal without payment justified penalty under Rule 26. The impugned order was set aside, penalties were restored, and Revenue&#039;s appeals were allowed.</description>
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    <pubDate>Fri, 25 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 1024 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=239847</link>
      <description>The Tribunal overturned the Commissioner (Appeals) decision and upheld penalties on the respondent company and the Authorised Signatory for clandestine removal of goods without duty payment. The Tribunal ruled that penalties should be imposed under Section 11AC regardless of duty payment timing, citing legal precedents. The Authorised Signatory&#039;s admission of removal without payment justified penalty under Rule 26. The impugned order was set aside, penalties were restored, and Revenue&#039;s appeals were allowed.</description>
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      <pubDate>Fri, 25 Oct 2013 00:00:00 +0530</pubDate>
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