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    <title>2017 (4) TMI 1305 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the duty demand and penalties against M/s. National Ply Boards for evasion of Central Excise duty through underinvoicing and misdeclaration of product quality. However, the proceedings against M/s. Arch Ply Boards were abated due to the death of its proprietor. The Tribunal rejected appeals from both parties, emphasizing the adequacy of evidence supporting the allegations of underinvoicing and unrecorded cash collections.</description>
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      <description>The Tribunal upheld the duty demand and penalties against M/s. National Ply Boards for evasion of Central Excise duty through underinvoicing and misdeclaration of product quality. However, the proceedings against M/s. Arch Ply Boards were abated due to the death of its proprietor. The Tribunal rejected appeals from both parties, emphasizing the adequacy of evidence supporting the allegations of underinvoicing and unrecorded cash collections.</description>
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