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    <title>2008 (9) TMI 771 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the first appellate order due to infirmities, emphasizing the importance of considering crucial facts and burden of proof in cases involving non-notified goods. The appellant&#039;s argument that essential details were lacking and the burden of proof was unjust was upheld, leading to the decision that the Revenue failed to establish the chain of evidence. Consequently, the proceedings were deemed legally flawed, resulting in the setting aside of the order and allowing the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=124979</link>
      <description>The Tribunal set aside the first appellate order due to infirmities, emphasizing the importance of considering crucial facts and burden of proof in cases involving non-notified goods. The appellant&#039;s argument that essential details were lacking and the burden of proof was unjust was upheld, leading to the decision that the Revenue failed to establish the chain of evidence. Consequently, the proceedings were deemed legally flawed, resulting in the setting aside of the order and allowing the appeals.</description>
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