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    <title>2009 (8) TMI 1013 - CESTAT BANGALORE</title>
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    <description>The tribunal set aside the Commissioner&#039;s order in the case involving M/s. Sarita Software and Industries Ltd. for alleged clandestine clearances due to lack of evidence. The demand for duty was revised to Rs. 1,00,11,651/- with interest, while the penalty under Section 11AC was upheld. The tribunal emphasized the importance of principles of Natural Justice, highlighting the burden on the Revenue to prove allegations and the need for thorough examination of evidence in such cases.</description>
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