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    <title>2003 (12) TMI 227 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed Appeal No. E/2548, setting aside the penalty under Section 11AC due to prior duty deposit. However, Appeal Nos. E/2549 and E/2550 were dismissed. The confiscation of goods and penalties on the Clerk and the Manager were upheld as they failed to ensure proper duty determination and discharge, leading to goods being liable for confiscation. The duty demand was deemed unjustified as duties were already paid.</description>
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    <pubDate>Fri, 05 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 227 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=52556</link>
      <description>The Tribunal allowed Appeal No. E/2548, setting aside the penalty under Section 11AC due to prior duty deposit. However, Appeal Nos. E/2549 and E/2550 were dismissed. The confiscation of goods and penalties on the Clerk and the Manager were upheld as they failed to ensure proper duty determination and discharge, leading to goods being liable for confiscation. The duty demand was deemed unjustified as duties were already paid.</description>
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      <pubDate>Fri, 05 Dec 2003 00:00:00 +0530</pubDate>
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