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    <title>2019 (4) TMI 1079 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the department&#039;s appeal under Section 35-G of the Central Excise Act, 1944 against the Tribunal&#039;s order related to Pan Masala Packing Machine. The Tribunal&#039;s findings that no goods were removed clandestinely and all goods were on the premises led to the order of confiscation, duty, and penalty against the appellant being set aside. As no substantial questions of law were raised, the High Court declined to interfere, ruling in favor of the assessee and dismissing the appeal. The judgment did not specifically address the issue of cross-examination but emphasized the factual findings and the unsustainable nature of the order.</description>
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    <pubDate>Wed, 06 Mar 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=378635</link>
      <description>The High Court dismissed the department&#039;s appeal under Section 35-G of the Central Excise Act, 1944 against the Tribunal&#039;s order related to Pan Masala Packing Machine. The Tribunal&#039;s findings that no goods were removed clandestinely and all goods were on the premises led to the order of confiscation, duty, and penalty against the appellant being set aside. As no substantial questions of law were raised, the High Court declined to interfere, ruling in favor of the assessee and dismissing the appeal. The judgment did not specifically address the issue of cross-examination but emphasized the factual findings and the unsustainable nature of the order.</description>
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      <pubDate>Wed, 06 Mar 2019 00:00:00 +0530</pubDate>
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