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    <title>2017 (1) TMI 595 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the penalty and duty liability imposed on the appellants for clandestinely removing grey fabric from M/s Golden Silk Mills. The lack of evidence connecting one appellant to the manufacture, absence of proposed goods for confiscation, and flaws in stock computation were key factors. The judgment emphasized the necessity of proper findings and evidence to support duty liability and penalties under the Central Excise Act, 1944.</description>
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      <description>The Tribunal allowed the appeals, setting aside the penalty and duty liability imposed on the appellants for clandestinely removing grey fabric from M/s Golden Silk Mills. The lack of evidence connecting one appellant to the manufacture, absence of proposed goods for confiscation, and flaws in stock computation were key factors. The judgment emphasized the necessity of proper findings and evidence to support duty liability and penalties under the Central Excise Act, 1944.</description>
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