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2012 (8) TMI 601 - CESTAT, KOLKATAClandestine clearance of goods - non inclusion of the value of engine/motor in the value of Concrete Mixer Machine - Held that:- As the appellant neither rebutted the allegation nor contended anything in support of their defence the lower authority has rightly held that 112 nos. of CMMs have been clandestinely removed without payment of duty and appropriate duty - remand the matter to the lower adjudicating authority with a direction to redetermine the duty liability on the 112 CMMs.
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