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    <title>2011 (1) TMI 827 - CESTAT, DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by the appellant challenging the duty demand, penalties, and confiscation of goods confirmed by the Deputy Commissioner and upheld by the Commissioner (Appeals). The decision was based on the appellant&#039;s failure to adequately explain the detected irregularities at the factory premises, including shortages of finished goods and raw materials, non-payment of duty on clearances, and excess semi-finished material, as well as the lack of cooperation during the investigation.</description>
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