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    <title>2013 (4) TMI 331 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the duty demand of Rs.1,06,651/- imposed on the appellant for a manufacturing discrepancy, citing insufficient evidence of clandestine activities and lack of concrete proof. Emphasizing the need for corroborative evidence in such cases, the Tribunal found the demand unjustified and highlighted the importance of independent evidence in tax disputes involving manufacturing differentials to prevent erroneous duty impositions.</description>
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      <description>The Tribunal set aside the duty demand of Rs.1,06,651/- imposed on the appellant for a manufacturing discrepancy, citing insufficient evidence of clandestine activities and lack of concrete proof. Emphasizing the need for corroborative evidence in such cases, the Tribunal found the demand unjustified and highlighted the importance of independent evidence in tax disputes involving manufacturing differentials to prevent erroneous duty impositions.</description>
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