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    <title>2013 (11) TMI 1090 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the clubbing of clearances of two concerns operated by the same individual due to lack of evidence supporting their separation. Allegations of clandestine removal and clearances were substantiated with corroborative materials, dismissing challenges to credibility. An order for a further deposit of Rs. 85 lakhs was imposed on the appellant in installments, considering financial constraints. Failure to comply would result in dismissal of appeals, aligning with legal precedents and revenue protection.</description>
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      <description>The tribunal upheld the clubbing of clearances of two concerns operated by the same individual due to lack of evidence supporting their separation. Allegations of clandestine removal and clearances were substantiated with corroborative materials, dismissing challenges to credibility. An order for a further deposit of Rs. 85 lakhs was imposed on the appellant in installments, considering financial constraints. Failure to comply would result in dismissal of appeals, aligning with legal precedents and revenue protection.</description>
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