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    <title>1996 (8) TMI 298 - CEGAT, MUMBAI</title>
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      <link>https://www.taxtmi.com/caselaws?id=85993</link>
      <description>The court partly allowed the appeals related to alleged clandestine removal of fabrics, setting aside orders concerning manufacture and removal. Orders of confiscation and penalties under the Additional Duties of Excise Act, 1957, were overturned based on insufficient evidence and reliance on electricity consumption alone for production assessment was criticized. The judgment emphasized the importance of corroborative evidence and overturned decisions based on lack of clarity and inadequate basis for calculations, highlighting the need for stronger evidentiary support in such matters.</description>
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