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    <title>2017 (11) TMI 821 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s order confirming duty liability, interest, and penalties on M/s. AKS Alloys Pvt. Ltd. for clandestine clearance of goods without payment. The decision dismissed the department&#039;s appeals for penalties on other co-noticees, finding no direct involvement or benefit from their actions. The judgment emphasized evidence of clandestine operations, voluntary admissions by implicated parties, and the fair assessment of individual liabilities based on their roles in the illicit activities.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s order confirming duty liability, interest, and penalties on M/s. AKS Alloys Pvt. Ltd. for clandestine clearance of goods without payment. The decision dismissed the department&#039;s appeals for penalties on other co-noticees, finding no direct involvement or benefit from their actions. The judgment emphasized evidence of clandestine operations, voluntary admissions by implicated parties, and the fair assessment of individual liabilities based on their roles in the illicit activities.</description>
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