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    <title>2004 (10) TMI 230 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the demand for excise duty on the excess carbon black filled in bags cleared by the appellants, citing the duty payable upon clearance of goods. The Commissioner&#039;s order was supported by reports indicating no trade practice of overfilling bags, leading to the imposition of a penalty on the appellant company. However, penalties on specific individuals were set aside due to lack of mens rea. One appeal was allowed in part, concluding the case on excise duty and penalty matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53651</link>
      <description>The Tribunal upheld the demand for excise duty on the excess carbon black filled in bags cleared by the appellants, citing the duty payable upon clearance of goods. The Commissioner&#039;s order was supported by reports indicating no trade practice of overfilling bags, leading to the imposition of a penalty on the appellant company. However, penalties on specific individuals were set aside due to lack of mens rea. One appeal was allowed in part, concluding the case on excise duty and penalty matters.</description>
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