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    <title>2001 (12) TMI 394 - CEGAT, KOLKATA</title>
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    <description>The Tribunal set aside the duty demand and penalty imposed on the appellants for alleged clandestine removal of goods without duty payment based on discrepancies in invoices. It emphasized the importance of concrete evidence and proper verification before concluding serious charges like duty evasion, noting that minor discrepancies in invoices were adequately explained by the appellants. The decision underscored the necessity of thorough investigation and reliable evidence to substantiate allegations of misconduct in excise matters.</description>
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      <description>The Tribunal set aside the duty demand and penalty imposed on the appellants for alleged clandestine removal of goods without duty payment based on discrepancies in invoices. It emphasized the importance of concrete evidence and proper verification before concluding serious charges like duty evasion, noting that minor discrepancies in invoices were adequately explained by the appellants. The decision underscored the necessity of thorough investigation and reliable evidence to substantiate allegations of misconduct in excise matters.</description>
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