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    <title>2011 (2) TMI 655 - CHHATTISGARH HIGH COURT</title>
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    <description>The appellant challenged the duty demand confirmation on Sponge Iron without tangible evidence, the presumption of clearance without payment, the entry of defective goods in RG-1, and the Department&#039;s appeal&#039;s maintainability due to procedural irregularities. The appellant argued against the decisions based on lack of concrete evidence, misinterpretation of rules, and procedural flaws. The judgment underscored the importance of evidence, adherence to statutory requirements, and proper review processes for fair outcomes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207249</link>
      <description>The appellant challenged the duty demand confirmation on Sponge Iron without tangible evidence, the presumption of clearance without payment, the entry of defective goods in RG-1, and the Department&#039;s appeal&#039;s maintainability due to procedural irregularities. The appellant argued against the decisions based on lack of concrete evidence, misinterpretation of rules, and procedural flaws. The judgment underscored the importance of evidence, adherence to statutory requirements, and proper review processes for fair outcomes.</description>
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