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    <title>2023 (7) TMI 714 - CESTAT NEW DELHI</title>
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    <description>The appellant&#039;s appeal was dismissed as the Tribunal upheld the reliance on witness statements without cross-examination, imposition of severe penalties for unaccounted goods, and confiscation of goods due to fraudulent activities. The Tribunal found the appellant forfeited the right to cross-examine by not participating in the proceedings, justified penalties for deliberate non-accounting and suppression of production, and confirmed confiscation and penalties based on substantial evidence of fraudulent activities. The decision was in line with previous judgments supporting such actions, affirming the lower authorities&#039; orders.</description>
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      <description>The appellant&#039;s appeal was dismissed as the Tribunal upheld the reliance on witness statements without cross-examination, imposition of severe penalties for unaccounted goods, and confiscation of goods due to fraudulent activities. The Tribunal found the appellant forfeited the right to cross-examine by not participating in the proceedings, justified penalties for deliberate non-accounting and suppression of production, and confirmed confiscation and penalties based on substantial evidence of fraudulent activities. The decision was in line with previous judgments supporting such actions, affirming the lower authorities&#039; orders.</description>
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