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    <title>2000 (11) TMI 1177 - CEGAT, NEW DELHI</title>
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    <description>Clandestine removal and undervaluation of excisable goods were treated as proved, and the absence of rebuttal left the adjudication findings intact. The classification dispute did not defeat the demand because decorative laminate sheets had already been placed under Chapter 39 of the Central Excise Tariff by the Supreme Court. On that basis, the central excise duty demand in the show cause notice was sustained, reflecting the principle that proved suppression and a settled adverse classification support confirmation of duty.</description>
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      <description>Clandestine removal and undervaluation of excisable goods were treated as proved, and the absence of rebuttal left the adjudication findings intact. The classification dispute did not defeat the demand because decorative laminate sheets had already been placed under Chapter 39 of the Central Excise Tariff by the Supreme Court. On that basis, the central excise duty demand in the show cause notice was sustained, reflecting the principle that proved suppression and a settled adverse classification support confirmation of duty.</description>
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