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    <title>2002 (10) TMI 181 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Appeal confirming the confiscation of goods, redemption fine, demand confirmation, and penalty imposition under rules 57-I and 173Q. The decision emphasized the necessity of actual weighment instead of relying solely on visual examination for determining excess and shortage of stock. Without proper weighment, penal actions and credit disallowance were deemed invalid. The appellants&#039; appeal was allowed, with any consequential reliefs as permitted by law.</description>
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      <title>2002 (10) TMI 181 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51695</link>
      <description>The Tribunal set aside the Order-in-Appeal confirming the confiscation of goods, redemption fine, demand confirmation, and penalty imposition under rules 57-I and 173Q. The decision emphasized the necessity of actual weighment instead of relying solely on visual examination for determining excess and shortage of stock. Without proper weighment, penal actions and credit disallowance were deemed invalid. The appellants&#039; appeal was allowed, with any consequential reliefs as permitted by law.</description>
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      <pubDate>Thu, 31 Oct 2002 00:00:00 +0530</pubDate>
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