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    <title>2009 (11) TMI 323 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the impugned order, dismissing the appeal due to the assessees&#039; admission of clandestine removal of goods and the Settlement Commission&#039;s findings on the intention to evade duty payment. The assessees were deemed ineligible for Cenvat credit under Rule 9(b) of the Cenvat Credit Rules, 2004, as the additional amount became recoverable due to suppression of facts. The Tribunal rejected the argument regarding the application of a notification under Section 11C dated 18-8-09, emphasizing that the admission of clandestine removal of goods superseded any potential impact of the notification.</description>
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      <title>2009 (11) TMI 323 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=76910</link>
      <description>The Tribunal upheld the impugned order, dismissing the appeal due to the assessees&#039; admission of clandestine removal of goods and the Settlement Commission&#039;s findings on the intention to evade duty payment. The assessees were deemed ineligible for Cenvat credit under Rule 9(b) of the Cenvat Credit Rules, 2004, as the additional amount became recoverable due to suppression of facts. The Tribunal rejected the argument regarding the application of a notification under Section 11C dated 18-8-09, emphasizing that the admission of clandestine removal of goods superseded any potential impact of the notification.</description>
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