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    <title>2017 (7) TMI 789 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the duty confirmation and penalties, finding the department&#039;s evidence sufficient to establish the existence of dummy units for duty evasion. Shared resources, financial transactions, and control were key factors in determining liability. The appeal was dismissed, affirming the original authority&#039;s findings.</description>
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