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    <title>2016 (1) TMI 334 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the demands on Appellant number 1, M/s Shiva Steel Rolling Mills, for engaging in clandestine clearances of goods without duty payment, citing confessional statements and evidence supporting the activity. Appellant number 2, Mr. Pravesh Gautam, faced penalty imposition for receiving goods clandestinely from Appellant number 1, with the penalty amount reduced to Rs. 25,000. The Tribunal ruled in favor of the revenue, confirming the penalties on both appellants based on the evidence and statements presented, ultimately disposing of the appeals accordingly.</description>
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      <title>2016 (1) TMI 334 - CESTAT MUMBAI</title>
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      <description>The Tribunal upheld the demands on Appellant number 1, M/s Shiva Steel Rolling Mills, for engaging in clandestine clearances of goods without duty payment, citing confessional statements and evidence supporting the activity. Appellant number 2, Mr. Pravesh Gautam, faced penalty imposition for receiving goods clandestinely from Appellant number 1, with the penalty amount reduced to Rs. 25,000. The Tribunal ruled in favor of the revenue, confirming the penalties on both appellants based on the evidence and statements presented, ultimately disposing of the appeals accordingly.</description>
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