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    <title>2016 (3) TMI 227 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the original order, dismissing the appeals as the appellant failed to provide sufficient grounds to interfere with the lower authorities&#039; decisions. The evidence presented by the Revenue, including statements and corroborative records, was found satisfactory in establishing the unaccounted clearance of dutiable items, specifically &quot;gutkha&quot; products. The appellant&#039;s challenge to duty demand and penalties based on lack of corroborative evidence was dismissed, and the rejection of the Settlement Commission application led to the continuation of departmental adjudication and subsequent appeals.</description>
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      <title>2016 (3) TMI 227 - CESTAT NEW DELHI</title>
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      <description>The Tribunal upheld the original order, dismissing the appeals as the appellant failed to provide sufficient grounds to interfere with the lower authorities&#039; decisions. The evidence presented by the Revenue, including statements and corroborative records, was found satisfactory in establishing the unaccounted clearance of dutiable items, specifically &quot;gutkha&quot; products. The appellant&#039;s challenge to duty demand and penalties based on lack of corroborative evidence was dismissed, and the rejection of the Settlement Commission application led to the continuation of departmental adjudication and subsequent appeals.</description>
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