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    <title>2000 (5) TMI 315 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the duty demand and penalty imposed on the appellants due to a discrepancy in stock figures, citing insufficient evidence without corroborative support. Despite the increased penalty on remand, the authorities failed to consider the Tribunal&#039;s directive to evaluate crucial bank correspondence. The orders lacked addressing the evidentiary insufficiency, leading to the appeal&#039;s success.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93604</link>
      <description>The Tribunal set aside the duty demand and penalty imposed on the appellants due to a discrepancy in stock figures, citing insufficient evidence without corroborative support. Despite the increased penalty on remand, the authorities failed to consider the Tribunal&#039;s directive to evaluate crucial bank correspondence. The orders lacked addressing the evidentiary insufficiency, leading to the appeal&#039;s success.</description>
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