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    <title>2007 (3) TMI 41 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the decision to limit the DEPB benefit based on the actual weight of the exported goods, calculated by dividing the total net weight declared in the shipping bills by the weight of one set of M.S. collar. The Tribunal also upheld the penalty imposed on the company&#039;s proprietor. The appeal was dismissed, affirming the Commissioner&#039;s findings regarding the DEPB entitlement based on the actual weight of the exported goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=1466</link>
      <description>The Tribunal upheld the decision to limit the DEPB benefit based on the actual weight of the exported goods, calculated by dividing the total net weight declared in the shipping bills by the weight of one set of M.S. collar. The Tribunal also upheld the penalty imposed on the company&#039;s proprietor. The appeal was dismissed, affirming the Commissioner&#039;s findings regarding the DEPB entitlement based on the actual weight of the exported goods.</description>
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