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    <title>2002 (2) TMI 687 - CEGAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants, finding insufficient evidence to support allegations of clandestine activities. Lack of concrete proof, discrepancies in statements, and absence of substantial evidence weakened the Revenue&#039;s case. Despite suspicions raised by missing records, the Tribunal found the evidence presented by the Revenue to be insufficient. Consequently, the impugned order was set aside, and consequential relief was granted to the appellants.</description>
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      <title>2002 (2) TMI 687 - CEGAT, KOLKATA</title>
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      <description>The Tribunal ruled in favor of the appellants, finding insufficient evidence to support allegations of clandestine activities. Lack of concrete proof, discrepancies in statements, and absence of substantial evidence weakened the Revenue&#039;s case. Despite suspicions raised by missing records, the Tribunal found the evidence presented by the Revenue to be insufficient. Consequently, the impugned order was set aside, and consequential relief was granted to the appellants.</description>
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