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    <title>2021 (8) TMI 1225 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the duty demand and penalties for clandestine removal of cigarettes, dismissing the appeals filed by the appellants. The decision was based on the appellants&#039; inculpatory statements during the investigation, failure to provide supporting documents for lawful procurement, and the excess stock of raw materials and finished goods found. Citing legal precedent, the Tribunal emphasized that admissions by the appellants obviated the need for further proof. The impugned order was upheld without any infirmity, and the appeals were dismissed on 27.08.2021.</description>
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      <title>2021 (8) TMI 1225 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=411647</link>
      <description>The Tribunal upheld the duty demand and penalties for clandestine removal of cigarettes, dismissing the appeals filed by the appellants. The decision was based on the appellants&#039; inculpatory statements during the investigation, failure to provide supporting documents for lawful procurement, and the excess stock of raw materials and finished goods found. Citing legal precedent, the Tribunal emphasized that admissions by the appellants obviated the need for further proof. The impugned order was upheld without any infirmity, and the appeals were dismissed on 27.08.2021.</description>
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