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    <title>2001 (2) TMI 470 - CEGAT,  BANGALORE</title>
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    <description>The Tribunal set aside the order of confiscation and penalty imposed under Sections 111(d) and 112(a) due to discrepancies in evidence and lack of thorough verification of documents. The case was remanded for re-adjudication, emphasizing the importance of a comprehensive review of evidence and proper verification before reaching a final decision on the confiscation and penalty. The appellant was directed to provide additional evidence, and the Commissioner was instructed to conduct a more detailed investigation to determine the authenticity of documents before making a final decision.</description>
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    <pubDate>Mon, 12 Feb 2001 00:00:00 +0530</pubDate>
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      <title>2001 (2) TMI 470 - CEGAT,  BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=95938</link>
      <description>The Tribunal set aside the order of confiscation and penalty imposed under Sections 111(d) and 112(a) due to discrepancies in evidence and lack of thorough verification of documents. The case was remanded for re-adjudication, emphasizing the importance of a comprehensive review of evidence and proper verification before reaching a final decision on the confiscation and penalty. The appellant was directed to provide additional evidence, and the Commissioner was instructed to conduct a more detailed investigation to determine the authenticity of documents before making a final decision.</description>
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      <pubDate>Mon, 12 Feb 2001 00:00:00 +0530</pubDate>
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