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    <title>2004 (4) TMI 177 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=52892</link>
    <description>The Tribunal upheld the mandatory penalty imposed by the adjudicating authority under Section 11AC on the firm for engaging in clandestine removal of goods, specifically Branded Chewing Tobacco. It disagreed with the Commissioner (Appeals)&#039;s decision to set aside the penalty, emphasizing the admission of clandestine removal and non-disputed duty liability. The Tribunal found the Commissioner&#039;s reasoning lacking and reinstated the penalty, rejecting any reduction as the respondents did not appeal or file cross-objections. The appeal by the Revenue was allowed, modifying the Commissioner (Appeals)&#039;s order and reinstating the penalty on the respondents.</description>
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    <pubDate>Thu, 15 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 177 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52892</link>
      <description>The Tribunal upheld the mandatory penalty imposed by the adjudicating authority under Section 11AC on the firm for engaging in clandestine removal of goods, specifically Branded Chewing Tobacco. It disagreed with the Commissioner (Appeals)&#039;s decision to set aside the penalty, emphasizing the admission of clandestine removal and non-disputed duty liability. The Tribunal found the Commissioner&#039;s reasoning lacking and reinstated the penalty, rejecting any reduction as the respondents did not appeal or file cross-objections. The appeal by the Revenue was allowed, modifying the Commissioner (Appeals)&#039;s order and reinstating the penalty on the respondents.</description>
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      <pubDate>Thu, 15 Apr 2004 00:00:00 +0530</pubDate>
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