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    <title>2000 (3) TMI 148 - CEGAT, CHENNAI</title>
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    <description>The Tribunal upheld the Order-in-Original imposing penalty and confirming duty on the appellant for clearance of processed fabrics without duty payment, misdeclaration of processing nature, undervaluation, and misdeclaration of yarn counts and fabric width. Despite the appellant&#039;s arguments regarding lack of cross-examination opportunities and other defenses, the Tribunal found the Revenue&#039;s evidence based on seized documents and witness statements to be sufficient to establish the charges. The Tribunal dismissed the appeal, ruling in favor of the Revenue.</description>
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    <pubDate>Tue, 14 Mar 2000 00:00:00 +0530</pubDate>
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      <title>2000 (3) TMI 148 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=50288</link>
      <description>The Tribunal upheld the Order-in-Original imposing penalty and confirming duty on the appellant for clearance of processed fabrics without duty payment, misdeclaration of processing nature, undervaluation, and misdeclaration of yarn counts and fabric width. Despite the appellant&#039;s arguments regarding lack of cross-examination opportunities and other defenses, the Tribunal found the Revenue&#039;s evidence based on seized documents and witness statements to be sufficient to establish the charges. The Tribunal dismissed the appeal, ruling in favor of the Revenue.</description>
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