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    <title>1994 (10) TMI 176 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order in its entirety, allowing the appeal with consequential relief to the appellants. The decision was based on the lack of conclusive evidence to support the misdeclaration charge, the reliability of the appellants&#039; records, and the inadequacy of the test reports provided by the Department.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83764</link>
      <description>The Tribunal set aside the impugned order in its entirety, allowing the appeal with consequential relief to the appellants. The decision was based on the lack of conclusive evidence to support the misdeclaration charge, the reliability of the appellants&#039; records, and the inadequacy of the test reports provided by the Department.</description>
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