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    <title>1999 (5) TMI 597 - CESTAT NEW DELHI</title>
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    <description>The appeal of the Revenue was rejected, and the appeal of the assessees was allowed, setting aside the duty demand and penalty. The confiscation of crates and bottles of aerated waters, cash seized, and imposition of penalty under various Central Excise Rules were not upheld. The levy of Central Excise duty on clandestinely removed aerated waters was also dropped due to unreliable evidence. The proposed confiscation of land, building, plant, and machinery was not addressed in the judgment.</description>
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    <pubDate>Fri, 28 May 1999 00:00:00 +0530</pubDate>
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      <title>1999 (5) TMI 597 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=172801</link>
      <description>The appeal of the Revenue was rejected, and the appeal of the assessees was allowed, setting aside the duty demand and penalty. The confiscation of crates and bottles of aerated waters, cash seized, and imposition of penalty under various Central Excise Rules were not upheld. The levy of Central Excise duty on clandestinely removed aerated waters was also dropped due to unreliable evidence. The proposed confiscation of land, building, plant, and machinery was not addressed in the judgment.</description>
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      <pubDate>Fri, 28 May 1999 00:00:00 +0530</pubDate>
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