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    <title>2018 (5) TMI 868 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the confiscation of excess MS Billets and unaccounted CI scrap during a factory visit, citing lack of conclusive evidence. The penalties imposed were deemed unjustified following the annulment of the confiscation. The appeal was allowed, providing relief to the appellant by overturning the penalties and confiscation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360304</link>
      <description>The Tribunal set aside the confiscation of excess MS Billets and unaccounted CI scrap during a factory visit, citing lack of conclusive evidence. The penalties imposed were deemed unjustified following the annulment of the confiscation. The appeal was allowed, providing relief to the appellant by overturning the penalties and confiscation.</description>
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