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    <title>2011 (7) TMI 12 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, overturning the confirmation of demand, penalties, and confiscation related to the seizure of goods like ZATPAT gutkha, FIFTY FIFTY gutkha, and CHETNA chewing tobacco. The decision was based on factual discrepancies and lack of evidence supporting the alleged clandestine clearances, granting relief to the appellants due to the benefit of doubt. The Tribunal emphasized the importance of evidence and reasoned that no reasonable person would keep clandestinely manufactured goods while clearing recorded goods.</description>
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      <description>The Tribunal allowed the appeals, overturning the confirmation of demand, penalties, and confiscation related to the seizure of goods like ZATPAT gutkha, FIFTY FIFTY gutkha, and CHETNA chewing tobacco. The decision was based on factual discrepancies and lack of evidence supporting the alleged clandestine clearances, granting relief to the appellants due to the benefit of doubt. The Tribunal emphasized the importance of evidence and reasoned that no reasonable person would keep clandestinely manufactured goods while clearing recorded goods.</description>
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