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    <title>2018 (6) TMI 240 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) regarding duty demand, confiscation of excess stock, and penalty imposition under the Central Excise Act, 1944, and Rule 26 of CER, 2002. The judgment emphasized deliberate violations and lack of proper explanation for stock discrepancies, holding the director responsible for the unit&#039;s non-compliance with central excise laws.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) regarding duty demand, confiscation of excess stock, and penalty imposition under the Central Excise Act, 1944, and Rule 26 of CER, 2002. The judgment emphasized deliberate violations and lack of proper explanation for stock discrepancies, holding the director responsible for the unit&#039;s non-compliance with central excise laws.</description>
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