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    <title>2005 (11) TMI 393 - CESTAT, KOLKATA</title>
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    <description>The Commissioner (Appeals) allowed the Revenue&#039;s appeal regarding duty demand on alleged clandestine removal by the appellants. The appellants argued lack of evidence and highlighted their eligibility for Modvat credit, supported by documentation. Despite allegations of clandestine removal, the lack of corroborative evidence led to the establishment of a prima facie case for waiving the duty pre-deposit. Consequently, the application for stay was granted, and duty recovery was stayed pending appeal disposal.</description>
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    <pubDate>Wed, 09 Nov 2005 00:00:00 +0530</pubDate>
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      <title>2005 (11) TMI 393 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=118904</link>
      <description>The Commissioner (Appeals) allowed the Revenue&#039;s appeal regarding duty demand on alleged clandestine removal by the appellants. The appellants argued lack of evidence and highlighted their eligibility for Modvat credit, supported by documentation. Despite allegations of clandestine removal, the lack of corroborative evidence led to the establishment of a prima facie case for waiving the duty pre-deposit. Consequently, the application for stay was granted, and duty recovery was stayed pending appeal disposal.</description>
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      <pubDate>Wed, 09 Nov 2005 00:00:00 +0530</pubDate>
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