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    <title>1990 (2) TMI 188 - CEGAT, MADRAS</title>
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    <description>The Tribunal found insufficient evidence to support duty evasion allegations against the appellant in a case involving interconnected match production units. While upholding match confiscation, the penalty imposed was reduced. The judgment emphasized the importance of thorough investigations and the need for concrete proof to establish duty liability transfer between interconnected units.</description>
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