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    <title>2006 (3) TMI 27 - CESTAT, NEW DELHI</title>
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    <description>Clandestine removal of excisable goods can be established through a chain of corroborative private records, transport documents, computer-generated reports, and admissions by responsible persons, even without mathematical precision. On that basis, the duty demand was upheld, subject to recomputation on a cum-duty price basis. The seized finished goods were treated as unaccounted stock and were liable to confiscation, with redemption fine sustained. The land, building, plant and machinery used in the clandestine activity were also held liable to confiscation, and the penalty linked to the quantified duty demand was restored.</description>
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    <pubDate>Tue, 28 Mar 2006 00:00:00 +0530</pubDate>
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      <title>2006 (3) TMI 27 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=567</link>
      <description>Clandestine removal of excisable goods can be established through a chain of corroborative private records, transport documents, computer-generated reports, and admissions by responsible persons, even without mathematical precision. On that basis, the duty demand was upheld, subject to recomputation on a cum-duty price basis. The seized finished goods were treated as unaccounted stock and were liable to confiscation, with redemption fine sustained. The land, building, plant and machinery used in the clandestine activity were also held liable to confiscation, and the penalty linked to the quantified duty demand was restored.</description>
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      <pubDate>Tue, 28 Mar 2006 00:00:00 +0530</pubDate>
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