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    <title>2004 (7) TMI 458 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the stay application, waiving the pre-deposit of the disputed amount and suspending recovery until the appeal&#039;s final disposal. The decision was based on the lack of concrete evidence supporting the charge of clandestine manufacture and removal of goods, emphasizing the insufficiency of statements from four persons and the absence of material evidence such as procurement records or sales proceeds. The case outcome favored the appellants, highlighting the need for substantiated evidence to confirm the demand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112366</link>
      <description>The Tribunal allowed the stay application, waiving the pre-deposit of the disputed amount and suspending recovery until the appeal&#039;s final disposal. The decision was based on the lack of concrete evidence supporting the charge of clandestine manufacture and removal of goods, emphasizing the insufficiency of statements from four persons and the absence of material evidence such as procurement records or sales proceeds. The case outcome favored the appellants, highlighting the need for substantiated evidence to confirm the demand.</description>
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