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    <description>The Tribunal allowed all appeals, setting aside the confirmation of duty and penalties against M/s. Sulekhram Steels Pvt. Ltd. and associated individuals. The Tribunal emphasized the need for positive and tangible evidence to support allegations of clandestine removal and found the evidence presented by the Revenue insufficient. The decision underscored the importance of corroborative evidence and the right to cross-examination in such cases.</description>
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