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    <description>The Tribunal allowed the appeals, setting aside the demand confirmation and penalties imposed on the appellant due to insufficient evidence and failure to establish clandestine removal conclusively. The judgment emphasizes the importance of concrete evidence and thorough investigations in proving allegations of clandestine activities in tax matters.</description>
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      <description>The Tribunal allowed the appeals, setting aside the demand confirmation and penalties imposed on the appellant due to insufficient evidence and failure to establish clandestine removal conclusively. The judgment emphasizes the importance of concrete evidence and thorough investigations in proving allegations of clandestine activities in tax matters.</description>
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