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    <title>2005 (11) TMI 111 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, set aside the confirmation of demand due to limitation for duty amounting to Rs. 2,96,774. The Tribunal found contradictory observations on penalty, noting the absence of mala fide intent by the appellants to evade duty payment. As the appellants sought clarification before clearing the goods, indicating no intention to evade payment, the Tribunal allowed the appeal and provided relief to the appellants.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai, set aside the confirmation of demand due to limitation for duty amounting to Rs. 2,96,774. The Tribunal found contradictory observations on penalty, noting the absence of mala fide intent by the appellants to evade duty payment. As the appellants sought clarification before clearing the goods, indicating no intention to evade payment, the Tribunal allowed the appeal and provided relief to the appellants.</description>
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