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    <title>2017 (5) TMI 1455 - CESTAT NEW DELHI</title>
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    <description>The judgment dismissed all appeals, finding them devoid of merit based on established fraudulent activities, forged documents, and legal precedents supporting duty demands and penalties imposed on the appellants. The authorities upheld duty demands and penalties due to the involvement of fraud, rejecting the appellants&#039; plea of innocence based on following proper payment procedures under the Compounded Levy Scheme. The time bar for duty demands was extended, justifying the penalties imposed.</description>
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      <description>The judgment dismissed all appeals, finding them devoid of merit based on established fraudulent activities, forged documents, and legal precedents supporting duty demands and penalties imposed on the appellants. The authorities upheld duty demands and penalties due to the involvement of fraud, rejecting the appellants&#039; plea of innocence based on following proper payment procedures under the Compounded Levy Scheme. The time bar for duty demands was extended, justifying the penalties imposed.</description>
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