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    <title>1989 (12) TMI 192 - CEGAT, MADRAS</title>
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    <description>The Appellate Tribunal CEGAT, Madras allowed the appeals of the appellants in a case involving allegations of tax evasion and improper manufacturing operations in three units. The lower authority&#039;s order imposing duty liability and penalty was set aside due to lack of concrete evidence and thorough investigation. The Tribunal criticized the reliance on assumptions and suspicions without substantial proof, emphasizing the importance of detailed investigations to prevent unjust accusations and ensure fairness in such cases.</description>
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