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    <title>2006 (12) TMI 36 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the penalty imposed under Section 11 AC of the Central Excise Act on the Appellant for exporting zinc concentrate without paying duty. The Tribunal ruled in favor of the Appellant, accepting their argument that the shortages in the consignments were due to transportation losses and not fraud or collusion, leading to the penalty being overturned.</description>
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    <pubDate>Fri, 22 Dec 2006 00:00:00 +0530</pubDate>
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      <description>The Tribunal set aside the penalty imposed under Section 11 AC of the Central Excise Act on the Appellant for exporting zinc concentrate without paying duty. The Tribunal ruled in favor of the Appellant, accepting their argument that the shortages in the consignments were due to transportation losses and not fraud or collusion, leading to the penalty being overturned.</description>
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      <pubDate>Fri, 22 Dec 2006 00:00:00 +0530</pubDate>
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