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    <title>2017 (4) TMI 791 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the confiscation of raw material and finished goods, penalties imposed on the main appellant, but set aside the confiscation of recovered cash. It emphasized adherence to principles of natural justice and ordered a remand for reconsideration. The denial of cross-examination was deemed improper, leading to the order-in-original being set aside for a proper reconsideration with cross-examination rights granted. The Tribunal directed the adjudicating authority to reexamine the issues related to shortages and excess goods, stressing the importance of following legal principles and natural justice. All appeals were disposed of through remand for further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341821</link>
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