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    <title>2018 (12) TMI 95 - CHATTISGARH HIGH COURT</title>
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    <description>The High Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to reduce the redemption fine and penalty imposed on seized goods under the Central Excise Rules, 2002. The appellant&#039;s explanation for the surplus stock of goods was not accepted, leading to the conclusion that the surplus stock was held with intent to evade duty. The Court found no substantial question of law in the appeal and dismissed it for lacking merit.</description>
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      <description>The High Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to reduce the redemption fine and penalty imposed on seized goods under the Central Excise Rules, 2002. The appellant&#039;s explanation for the surplus stock of goods was not accepted, leading to the conclusion that the surplus stock was held with intent to evade duty. The Court found no substantial question of law in the appeal and dismissed it for lacking merit.</description>
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      <pubDate>Tue, 17 Jul 2018 00:00:00 +0530</pubDate>
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