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    <description>Tribunal findings on clandestine removal and contravention of excise rules were based on detailed appreciation of evidence, including an operational factory, running machinery and recorded partner statements, and those findings were left undisturbed. The plea of denial of cross-examination was rejected because the officers whose examination was sought had not recorded the statements in question. The High Court held that the challenge raised only factual disputes and did not disclose any substantial question of law, so the tax appeal was dismissed.</description>
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