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    <title>2005 (10) TMI 183 - CESTAT, NEW DELHI</title>
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    <description>Clandestine removal allegations were examined against outgoing gate passes and related records, with the Tribunal finding that non-compliance with prescribed excise procedure and inconsistencies between factory invoices and gate-pass dates supported duty liability on finished excisable goods. A separate demand on empty drums and containers did not survive because binding precedent did not support levy on that component. Penalties on the company and its officers were reduced in light of the partial relief granted and the modification of the duty demand.</description>
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      <description>Clandestine removal allegations were examined against outgoing gate passes and related records, with the Tribunal finding that non-compliance with prescribed excise procedure and inconsistencies between factory invoices and gate-pass dates supported duty liability on finished excisable goods. A separate demand on empty drums and containers did not survive because binding precedent did not support levy on that component. Penalties on the company and its officers were reduced in light of the partial relief granted and the modification of the duty demand.</description>
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