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    <title>2005 (11) TMI 145 - CESTAT, CHENNAI</title>
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    <description>The case involved allegations of clandestine removal of goods against a company operating as a 100% Export-Oriented Undertaking. The Central Excise department demanded duty and imposed penalties, invoking an extended period of limitation. The lower appellate authority overturned the penalties due to insufficient evidence of clandestine removal. The Tribunal upheld this decision, emphasizing the lack of concrete evidence supporting the allegations. The appeal was dismissed, affirming the lower authority&#039;s decision.</description>
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      <description>The case involved allegations of clandestine removal of goods against a company operating as a 100% Export-Oriented Undertaking. The Central Excise department demanded duty and imposed penalties, invoking an extended period of limitation. The lower appellate authority overturned the penalties due to insufficient evidence of clandestine removal. The Tribunal upheld this decision, emphasizing the lack of concrete evidence supporting the allegations. The appeal was dismissed, affirming the lower authority&#039;s decision.</description>
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