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    <title>2009 (3) TMI 820 - CESTAT, NEW DELHI</title>
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    <description>The learned Appellate Authority upheld the respondent&#039;s appeal, ruling that the order of adjudication was not sustainable due to insufficient evidence of clandestine removal of goods through parallel invoices. The penalties imposed were deemed unjustified as the Revenue failed to provide conclusive evidence, leading to the dismissal of their appeal. The lack of substantiated proof and denial of cross-examination supported the decision in favor of the respondent, resulting in the dismissal of the Revenue&#039;s appeal against the principal respondent and other penalized individuals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=126268</link>
      <description>The learned Appellate Authority upheld the respondent&#039;s appeal, ruling that the order of adjudication was not sustainable due to insufficient evidence of clandestine removal of goods through parallel invoices. The penalties imposed were deemed unjustified as the Revenue failed to provide conclusive evidence, leading to the dismissal of their appeal. The lack of substantiated proof and denial of cross-examination supported the decision in favor of the respondent, resulting in the dismissal of the Revenue&#039;s appeal against the principal respondent and other penalized individuals.</description>
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      <pubDate>Tue, 17 Mar 2009 00:00:00 +0530</pubDate>
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