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    <title>2017 (8) TMI 217 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeal, concluding that the appellants engaged in clandestine clearance and undervaluation of plastic bags to benefit from the SSI exemption. The department&#039;s valuation method was deemed correct, and the extended period for issuing show cause notices was justified due to the appellants&#039; evasion of duty. Affidavits presented were rejected as unreliable, with the department&#039;s evidence from recovered documents and testimonies proving suppression of production and discrepancies in clearances.</description>
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      <description>The Tribunal dismissed the appeal, concluding that the appellants engaged in clandestine clearance and undervaluation of plastic bags to benefit from the SSI exemption. The department&#039;s valuation method was deemed correct, and the extended period for issuing show cause notices was justified due to the appellants&#039; evasion of duty. Affidavits presented were rejected as unreliable, with the department&#039;s evidence from recovered documents and testimonies proving suppression of production and discrepancies in clearances.</description>
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