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    <title>2005 (6) TMI 183 - CESTAT, NEW DELHI</title>
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    <description>The tribunal set aside an Order-in-Appeal confirming duty, penalty, and confiscation of goods against a firm, as well as a personal penalty on the partner. The duty for short inputs was overturned due to lack of evidence linking to clandestine removal. Confiscation of excess finished goods was deemed unwarranted as the failure to record them promptly was not seen as an attempt to evade duty. The tribunal allowed the appeals, providing consequential relief to the appellants in accordance with the law.</description>
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      <description>The tribunal set aside an Order-in-Appeal confirming duty, penalty, and confiscation of goods against a firm, as well as a personal penalty on the partner. The duty for short inputs was overturned due to lack of evidence linking to clandestine removal. Confiscation of excess finished goods was deemed unwarranted as the failure to record them promptly was not seen as an attempt to evade duty. The tribunal allowed the appeals, providing consequential relief to the appellants in accordance with the law.</description>
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