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    <title>2004 (7) TMI 138 - CESTAT, NEW DELHI</title>
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    <description>The court confirmed duty demand and penalties on the first appellant and Director for manufacturing activities from 1996-97 to 1999-2000 involving various products like stickers, dispensers, leather tags, banners, and signboards. The dispute focused on exemption eligibility as printing industry products, dispenser classification, banner classification, signboard classification, exemption claims, and intent to evade duty. The tribunal rejected the appellants&#039; claim of bona fide impression for exemption, emphasizing correct duty calculation after addressing all claims and remanding one appeal for fresh adjudication. The penalty on the Director was overturned due to lack of evidence of personal misconduct related to duty evasion.</description>
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    <pubDate>Fri, 02 Jul 2004 00:00:00 +0530</pubDate>
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      <title>2004 (7) TMI 138 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52999</link>
      <description>The court confirmed duty demand and penalties on the first appellant and Director for manufacturing activities from 1996-97 to 1999-2000 involving various products like stickers, dispensers, leather tags, banners, and signboards. The dispute focused on exemption eligibility as printing industry products, dispenser classification, banner classification, signboard classification, exemption claims, and intent to evade duty. The tribunal rejected the appellants&#039; claim of bona fide impression for exemption, emphasizing correct duty calculation after addressing all claims and remanding one appeal for fresh adjudication. The penalty on the Director was overturned due to lack of evidence of personal misconduct related to duty evasion.</description>
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      <pubDate>Fri, 02 Jul 2004 00:00:00 +0530</pubDate>
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