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    <title>2017 (5) TMI 458 - CESTAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal by the Revenue, upholding the duty demand of Rs. 13,02,240 but dismissing the imposition of penalty based on the negligence and lack of maintenance by the respondent. The Tribunal affirmed its jurisdiction to decide the issue and highlighted the importance of following procedures for remission of duty in cases of goods lost or destroyed.</description>
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      <description>The Tribunal partly allowed the appeal by the Revenue, upholding the duty demand of Rs. 13,02,240 but dismissing the imposition of penalty based on the negligence and lack of maintenance by the respondent. The Tribunal affirmed its jurisdiction to decide the issue and highlighted the importance of following procedures for remission of duty in cases of goods lost or destroyed.</description>
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