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    <description>The Appellate Tribunal upheld the Commissioner (Appeals)&#039; decision, rejecting the Revenue&#039;s appeals. The judgment emphasized the importance of tangible evidence and the unreliability of photocopies as the sole basis for allegations of clandestine removal, highlighting the need for corroboration and thorough investigation in such cases.</description>
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      <description>The Appellate Tribunal upheld the Commissioner (Appeals)&#039; decision, rejecting the Revenue&#039;s appeals. The judgment emphasized the importance of tangible evidence and the unreliability of photocopies as the sole basis for allegations of clandestine removal, highlighting the need for corroboration and thorough investigation in such cases.</description>
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