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    <title>2011 (4) TMI 971 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeals filed by the assessee-company and individual, rejecting the revenue&#039;s appeal. The impugned order was set aside due to limitations, lack of collusion allegations, and flawed show cause notice. The penalties and confiscation orders imposed by the Adjudicating Authority were deemed unsustainable. The judgment highlighted the significance of procedural compliance and the need for corroborative evidence in cases involving alleged clandestine removal.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee-company and individual, rejecting the revenue&#039;s appeal. The impugned order was set aside due to limitations, lack of collusion allegations, and flawed show cause notice. The penalties and confiscation orders imposed by the Adjudicating Authority were deemed unsustainable. The judgment highlighted the significance of procedural compliance and the need for corroborative evidence in cases involving alleged clandestine removal.</description>
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