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    <title>2013 (5) TMI 623 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the demand of duty and penalties imposed on M/s L. Kant Paper Mills Ltd. and its Director for clandestine clearance of goods without payment of duty. The Director&#039;s admission, along with the recipient&#039;s signatory, regarding the clearance without payment of duty, led to the rejection of the time bar argument and rendered previous legal precedents inapplicable. The appeals were dismissed based on the clear evidence of evasion presented by the Revenue.</description>
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      <description>The Tribunal upheld the demand of duty and penalties imposed on M/s L. Kant Paper Mills Ltd. and its Director for clandestine clearance of goods without payment of duty. The Director&#039;s admission, along with the recipient&#039;s signatory, regarding the clearance without payment of duty, led to the rejection of the time bar argument and rendered previous legal precedents inapplicable. The appeals were dismissed based on the clear evidence of evasion presented by the Revenue.</description>
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