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    <title>2006 (8) TMI 479 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants in an appeal concerning the alleged clandestine removal of new transformers. The judgment highlighted the lack of evidence supporting the allegations, emphasized the denial of cross-examination opportunities as a violation of natural justice, and supported the appellants&#039; position on refurbishing old transformers. The duty demand and penalties imposed were set aside, with the Tribunal rejecting the Revenue&#039;s arguments due to insufficient evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=121068</link>
      <description>The Tribunal ruled in favor of the appellants in an appeal concerning the alleged clandestine removal of new transformers. The judgment highlighted the lack of evidence supporting the allegations, emphasized the denial of cross-examination opportunities as a violation of natural justice, and supported the appellants&#039; position on refurbishing old transformers. The duty demand and penalties imposed were set aside, with the Tribunal rejecting the Revenue&#039;s arguments due to insufficient evidence.</description>
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