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    <title>2013 (3) TMI 499 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming a demand of Rs. 54,34,152/- against a paint manufacturer for alleged clandestine removal of Cenvat credit availed inputs. The decision was based on the lack of concrete evidence supporting the allegations, primarily relying on discrepancies in stock records without substantial proof of removal. The Tribunal emphasized the importance of substantial evidence, ruling in favor of the appellant and allowing the appeals and stay applications for final disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=221733</link>
      <description>The Tribunal set aside the order confirming a demand of Rs. 54,34,152/- against a paint manufacturer for alleged clandestine removal of Cenvat credit availed inputs. The decision was based on the lack of concrete evidence supporting the allegations, primarily relying on discrepancies in stock records without substantial proof of removal. The Tribunal emphasized the importance of substantial evidence, ruling in favor of the appellant and allowing the appeals and stay applications for final disposal.</description>
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