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    <title>2018 (7) TMI 1278 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal confirmed duty liability against the proprietor of M/s Taj Products for clandestine manufacture of Pan Masala, starting from January 2011 instead of April 2010 based on evidence presented, despite Rule 17(2) provisions. Penalty was imposed on the manufacturer, while the brand owner was exempted due to lack of involvement evidence. The case was remanded for quantification of duty liability and penalty imposition based on the actual manufacturing period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363970</link>
      <description>The Tribunal confirmed duty liability against the proprietor of M/s Taj Products for clandestine manufacture of Pan Masala, starting from January 2011 instead of April 2010 based on evidence presented, despite Rule 17(2) provisions. Penalty was imposed on the manufacturer, while the brand owner was exempted due to lack of involvement evidence. The case was remanded for quantification of duty liability and penalty imposition based on the actual manufacturing period.</description>
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