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    <title>1997 (11) TMI 345 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the duty demand against the Appellant for clandestine removal of sandalwood oil based on evidence from letters and excise records. The penalty was reduced, considering the consistency between the data and the absence of motive for fabrication. The decision favored the Respondent, emphasizing the specific circumstances and evidentiary value in determining the case outcome.</description>
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    <pubDate>Fri, 28 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 345 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91113</link>
      <description>The Tribunal upheld the duty demand against the Appellant for clandestine removal of sandalwood oil based on evidence from letters and excise records. The penalty was reduced, considering the consistency between the data and the absence of motive for fabrication. The decision favored the Respondent, emphasizing the specific circumstances and evidentiary value in determining the case outcome.</description>
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