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    <title>2014 (9) TMI 1091 - CESTAT KOLKATA</title>
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    <description>The Appeals were allowed by way of remand, with directives for predeposits, compliance reporting, and a fresh decision on merit by the Commissioner (Appeals). The imposition of penalty on both the proprietorship firm and proprietor was deemed illegal, and the Advocate offered to make predeposits for the Applicants. The request for early disposal of goods in custody was granted, with the Commissioner (Appeals) directed to take steps for disposal within three months.</description>
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