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    <title>2017 (2) TMI 1488 - CESTAT NEW DELHI</title>
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    <description>The appeals arose from an order setting aside penalties on the assessee and its Director while confirming the duty demand of &amp;amp;8377;19,52,225. The Commissioner (A) upheld the duty demand due to missing stock post-burglary but set aside penalties. The assessee challenged the duty demand, citing Rule 21 for remission, with the Commissioner (A) directing the matter to the Jurisdictional Commissioner for re-examination. The case was remanded for a fresh decision within three months, dismissing the allegation of clandestine removal of goods and considering goods lost in burglary.</description>
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    <pubDate>Mon, 13 Feb 2017 00:00:00 +0530</pubDate>
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      <title>2017 (2) TMI 1488 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=295251</link>
      <description>The appeals arose from an order setting aside penalties on the assessee and its Director while confirming the duty demand of &amp;amp;8377;19,52,225. The Commissioner (A) upheld the duty demand due to missing stock post-burglary but set aside penalties. The assessee challenged the duty demand, citing Rule 21 for remission, with the Commissioner (A) directing the matter to the Jurisdictional Commissioner for re-examination. The case was remanded for a fresh decision within three months, dismissing the allegation of clandestine removal of goods and considering goods lost in burglary.</description>
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