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    <title>2017 (1) TMI 349 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the lower authority, confirming the liability of the main appellant for the payment of the differential Central Excise duty, penalties, and failure to adhere to proper valuation procedures for goods sold through a depot. The appellant&#039;s arguments regarding negligence and contestation of penalty imposition were deemed insufficient, leading to the dismissal of the appeals.</description>
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      <description>The Tribunal upheld the decision of the lower authority, confirming the liability of the main appellant for the payment of the differential Central Excise duty, penalties, and failure to adhere to proper valuation procedures for goods sold through a depot. The appellant&#039;s arguments regarding negligence and contestation of penalty imposition were deemed insufficient, leading to the dismissal of the appeals.</description>
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