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2007 (9) TMI 203 - HIGH COURT PUNJAB & HARYANADocumentary evidence shows that the appellants have cleared finished excisable goods without payment of duty - details of Out- going Gate Passes (OGPs) and duty paid invoices do not tally and their dates are different - procedural requirements contemplated by Rule 173H not fulfilled – Tribunal was justified in rejecting the plea of assessee that verification can now be carried out because the assessee had failed to file the necessary declaration at relevant time - no merit in appeals
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