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    <title>2006 (1) TMI 415 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant company, overturning the duty demand and penalty imposed by the Central Excise Commissioner. The Tribunal found insufficient evidence beyond private record entries to prove clandestine activities, granting the appellant the benefit of doubt and setting aside the impugned Order based on precedents that mere register entries were inadequate to establish clandestine manufacture and clearance.</description>
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    <pubDate>Mon, 16 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 415 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=117634</link>
      <description>The Tribunal allowed the appeal in favor of the appellant company, overturning the duty demand and penalty imposed by the Central Excise Commissioner. The Tribunal found insufficient evidence beyond private record entries to prove clandestine activities, granting the appellant the benefit of doubt and setting aside the impugned Order based on precedents that mere register entries were inadequate to establish clandestine manufacture and clearance.</description>
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