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    <title>2011 (4) TMI 1100 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal granted a full waiver of the duty payment demand, interest, and penalties imposed on the Appellant in a case involving allegations of clandestine manufacture and removal of Mild Steel Ingots. The excess burning loss, a key factor in the case, was deemed insufficient to prove clandestine activities, especially considering the teething problems faced during the initial production phase. The Tribunal emphasized the lack of concrete evidence supporting the allegations and placed a stay on the collection of the demand pending the Appeal&#039;s disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212144</link>
      <description>The Tribunal granted a full waiver of the duty payment demand, interest, and penalties imposed on the Appellant in a case involving allegations of clandestine manufacture and removal of Mild Steel Ingots. The excess burning loss, a key factor in the case, was deemed insufficient to prove clandestine activities, especially considering the teething problems faced during the initial production phase. The Tribunal emphasized the lack of concrete evidence supporting the allegations and placed a stay on the collection of the demand pending the Appeal&#039;s disposal.</description>
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