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    <title>2005 (8) TMI 223 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand of Rs 19,90,450/- for warehoused goods, determining that duty is not demandable on goods abandoned under Section 68 before clearance for home consumption. While the demand was nullified, rent and interest charges remain applicable. The Tribunal also annulled the interest and penalty, aligning with precedents, thereby granting the appellant appropriate relief.</description>
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    <pubDate>Tue, 23 Aug 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=54544</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the demand of Rs 19,90,450/- for warehoused goods, determining that duty is not demandable on goods abandoned under Section 68 before clearance for home consumption. While the demand was nullified, rent and interest charges remain applicable. The Tribunal also annulled the interest and penalty, aligning with precedents, thereby granting the appellant appropriate relief.</description>
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