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    <title>2015 (2) TMI 1135 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the primary order confirming the Central Excise duty demand and penalties, rejecting the appeals due to the evidentiary value of statements, retractions, and admissions made by the parties involved. The Director&#039;s admission of shortages and payment of duty rendered him liable for penalty under Rule 26, with the Tribunal finding the evidence and circumstances supported sustaining the allegations and penalties imposed.</description>
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      <description>The Tribunal upheld the primary order confirming the Central Excise duty demand and penalties, rejecting the appeals due to the evidentiary value of statements, retractions, and admissions made by the parties involved. The Director&#039;s admission of shortages and payment of duty rendered him liable for penalty under Rule 26, with the Tribunal finding the evidence and circumstances supported sustaining the allegations and penalties imposed.</description>
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