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    <title>2001 (1) TMI 417 - CEGAT, NEW DELHI</title>
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    <description>The tribunal upheld the duty demand and penalties imposed on the appellants for clandestine manufacture and removal of steel ingots. The Department successfully proved the allegations by presenting corroborative evidence, including employee statements and authentic documents linking to the production process. The tribunal distinguished this case from previous judgments by emphasizing the genuineness of the records and employee admissions. Ultimately, the tribunal rejected the appeals, affirming the Department&#039;s position based on the credibility of evidence and burden of proof regarding the clandestine activities.</description>
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    <pubDate>Tue, 30 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 417 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95456</link>
      <description>The tribunal upheld the duty demand and penalties imposed on the appellants for clandestine manufacture and removal of steel ingots. The Department successfully proved the allegations by presenting corroborative evidence, including employee statements and authentic documents linking to the production process. The tribunal distinguished this case from previous judgments by emphasizing the genuineness of the records and employee admissions. Ultimately, the tribunal rejected the appeals, affirming the Department&#039;s position based on the credibility of evidence and burden of proof regarding the clandestine activities.</description>
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      <pubDate>Tue, 30 Jan 2001 00:00:00 +0530</pubDate>
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