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    <title>2004 (12) TMI 236 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the charge of clandestine removal against the appellants based on substantial evidence, including duplicate chits and distributor statements. It remanded the duty quantification issue to the adjudicating authority, allowing the appellants the benefit of Modvat credit and cum duty realization. The penalty remained unchanged at Rs. 10,000, as determined by the Comm&#039;r (Appeals).</description>
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      <description>The Tribunal upheld the charge of clandestine removal against the appellants based on substantial evidence, including duplicate chits and distributor statements. It remanded the duty quantification issue to the adjudicating authority, allowing the appellants the benefit of Modvat credit and cum duty realization. The penalty remained unchanged at Rs. 10,000, as determined by the Comm&#039;r (Appeals).</description>
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