Appellant Assessee Found Guilty of Duty Evasion via SSI Exemption, Under-Valuation, and Surreptitious Goods Removal.

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....SSI exemption - the duty evasion is pre-planned, to evade duty by using others brand was planned by the appellant assessee. It is corollary that during the same period they also had the intention to evade payment of duty by way of under-valuation and surreptitious removal - demand confirmed - AT....