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    <title>2015 (10) TMI 1227 - CESTAT CHENNAI</title>
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    <description>The appellate authority upheld the duty demand due to unaccounted removal of goods, dismissing the appeal of M/s. A.P. Steels and reinstating the penalty imposed by the Revenue. The tribunal emphasized the importance of not granting leniency in penalties to deter evasion practices. Additionally, the involvement of Shri D. Purushothaman as a Manager in facilitating the evasion scheme was highlighted, leading to the dismissal of his appeal regarding his role in the evasion activities.</description>
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