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    <title>2018 (7) TMI 404 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant, emphasizing the immediate payment of duty upon discovery of the shortage due to theft. The decision highlighted the absence of intent to evade payment and the lack of necessity for a Show Cause Notice for penalty imposition in such circumstances.</description>
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      <description>The Tribunal set aside the penalty imposed on the appellant, emphasizing the immediate payment of duty upon discovery of the shortage due to theft. The decision highlighted the absence of intent to evade payment and the lack of necessity for a Show Cause Notice for penalty imposition in such circumstances.</description>
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