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    <title>Appellants obstruct proceedings by seeking cross-examination of former employees; fail to dispute goods valuation with Revenue cooperation.</title>
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      <description>Validity of SCN - The appellants are trying to defeat the proceedings by seeking cross examination of the people who were their employees and have now left. - They cannot escape by challenging the valuation of goods where they failed to co-operate and where reasonable opportunity has been given done by the Revenue, to give proper valuation. - AT</description>
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