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    <title>2005 (11) TMI 276 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal granted the revenue&#039;s stay applications to suspend the operation of the Commissioner (Appeals) order, which had set aside the original authority&#039;s decision. This decision was based on the significant quantities of Bitumen Emulsion cleared to HP PWD by the respondent, not in line with declared sales in their returns. The Tribunal found clandestine removal established as goods were received by HP PWD with payments made, and no other source of procurement was claimed. The Tribunal emphasized the importance of accurate record-keeping and transparency in business transactions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116754</link>
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