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    <title>2000 (2) TMI 175 - CEGAT, CHENNAI</title>
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    <description>Goods were liable to confiscation where, after quality control clearance, they were not entered immediately in the prescribed R.G. 1 register and remained in the manufacturing section instead of the bonded room, amounting to non-compliance with the Central Excise accounting and removal procedure. The procedural breach sustained the finding of contravention and confiscation. However, the fine and penalty were reduced because the surrounding facts did not fully establish an intention to evade duty and the monetary consequences were considered excessive on the material before the Tribunal.</description>
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      <description>Goods were liable to confiscation where, after quality control clearance, they were not entered immediately in the prescribed R.G. 1 register and remained in the manufacturing section instead of the bonded room, amounting to non-compliance with the Central Excise accounting and removal procedure. The procedural breach sustained the finding of contravention and confiscation. However, the fine and penalty were reduced because the surrounding facts did not fully establish an intention to evade duty and the monetary consequences were considered excessive on the material before the Tribunal.</description>
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