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    <title>2010 (7) TMI 369 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the order confirming duty, interest, and penalty against the appellants engaged in manufacturing Manmade fabrics for clearing goods without payment of duty during 1999-2001. The appeals were dismissed as the appellants failed to disprove evidence of clandestine activities, including discrepancies in stock and admissions of unauthorized sales and lack of documentation. The burden of proof shifted to the appellants based on their admissions, and the Department&#039;s findings were supported by experimental verification.</description>
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      <description>The Tribunal upheld the order confirming duty, interest, and penalty against the appellants engaged in manufacturing Manmade fabrics for clearing goods without payment of duty during 1999-2001. The appeals were dismissed as the appellants failed to disprove evidence of clandestine activities, including discrepancies in stock and admissions of unauthorized sales and lack of documentation. The burden of proof shifted to the appellants based on their admissions, and the Department&#039;s findings were supported by experimental verification.</description>
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