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    <title>1996 (6) TMI 260 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision confirming the demand for Central Excise duty and imposing a personal penalty on the appellants. The case involved suppression of production and clearance without payment of duty, supported by statements from key individuals and evidence from a recovered pocket diary. Despite the appellants&#039; arguments regarding the validity of statements recorded under duress and the reliability of the diary, the Tribunal found in favor of the lower authorities, concluding that the appellants had indeed engaged in the alleged misconduct.</description>
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    <pubDate>Fri, 28 Jun 1996 00:00:00 +0530</pubDate>
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      <title>1996 (6) TMI 260 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86469</link>
      <description>The Tribunal upheld the decision confirming the demand for Central Excise duty and imposing a personal penalty on the appellants. The case involved suppression of production and clearance without payment of duty, supported by statements from key individuals and evidence from a recovered pocket diary. Despite the appellants&#039; arguments regarding the validity of statements recorded under duress and the reliability of the diary, the Tribunal found in favor of the lower authorities, concluding that the appellants had indeed engaged in the alleged misconduct.</description>
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      <pubDate>Fri, 28 Jun 1996 00:00:00 +0530</pubDate>
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