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    <title>2012 (9) TMI 815 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order confirming duty demand and penalties for clandestine removal of goods, citing procedural lapses and insufficient evidence analysis. The Tribunal emphasized the importance of proper evidence assessment, adherence to procedural fairness, and the right to cross-examination. The matter was remanded for fresh consideration, directing a re-evaluation of the case in line with legal requirements and the Tribunal&#039;s observations, ultimately allowing the appeals and overturning the initial decision.</description>
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