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    <title>2004 (9) TMI 529 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal upheld the Commissioner&#039;s order in a case involving Central Excise duty evasion through illicit removal of castings. The Tribunal rejected the appeals by the Revenue and the manufacturer, emphasizing the significance of corroborative evidence and the impact of retracted statements in establishing duty evasion cases. The demands covered in Annexures I, II, IV, and V were set aside due to the lack of independent evidence and misinterpretation of statements, highlighting the importance of clear interpretation of evidence in such matters.</description>
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      <description>The Appellate Tribunal upheld the Commissioner&#039;s order in a case involving Central Excise duty evasion through illicit removal of castings. The Tribunal rejected the appeals by the Revenue and the manufacturer, emphasizing the significance of corroborative evidence and the impact of retracted statements in establishing duty evasion cases. The demands covered in Annexures I, II, IV, and V were set aside due to the lack of independent evidence and misinterpretation of statements, highlighting the importance of clear interpretation of evidence in such matters.</description>
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