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2001 (8) TMI 735 - CEGAT, NEW DELHIExtract: .......udicating authority that they had wilfully suppressed the manufacture of iron and steel articles in their account and did not disclose the same and also failed to follow the proper excise procedure and thus evaded the duty alleged in the show cause notice are upheld. 7. emsp The appeal thus fails on all counts and the same is accordingly, rejected.
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