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    <title>2014 (2) TMI 818 - CESTAT KOLKATA</title>
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    <description>The Tribunal denied the Applicants&#039; request for a full waiver of duty and penalties, holding them accountable as registered manufacturers responsible for duty payment on clearances. The Tribunal found discrepancies in production and clearance processes, leading to penalties imposed on the Directors. To stay recovery proceedings, the Tribunal directed the Applicants to make specified predeposits. The decision emphasized upholding duty payment obligations and compliance with statutory requirements, highlighting the legal principles governing such cases.</description>
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      <description>The Tribunal denied the Applicants&#039; request for a full waiver of duty and penalties, holding them accountable as registered manufacturers responsible for duty payment on clearances. The Tribunal found discrepancies in production and clearance processes, leading to penalties imposed on the Directors. To stay recovery proceedings, the Tribunal directed the Applicants to make specified predeposits. The decision emphasized upholding duty payment obligations and compliance with statutory requirements, highlighting the legal principles governing such cases.</description>
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