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    <title>2017 (12) TMI 79 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the demand for duty and penalties against the main appellant and its Directors for violating the conditions of Notification No. 4/2006 and engaging in clandestine removal of goods. However, penalties imposed on employees and M/s Kamdhenu Cement and its Director were set aside due to lack of evidence establishing their direct involvement in the violations. The judgment stressed the importance of maintaining proper records and providing clear evidence to support claims for concessional duty rates.</description>
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      <description>The Tribunal upheld the demand for duty and penalties against the main appellant and its Directors for violating the conditions of Notification No. 4/2006 and engaging in clandestine removal of goods. However, penalties imposed on employees and M/s Kamdhenu Cement and its Director were set aside due to lack of evidence establishing their direct involvement in the violations. The judgment stressed the importance of maintaining proper records and providing clear evidence to support claims for concessional duty rates.</description>
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