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    <title>2014 (2) TMI 62 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected all four appeals filed by the Revenue, affirming the decisions of the Commissioner (Appeals) in favor of the respondent. The judgments emphasized the necessity of concrete evidence and corroborative proof in cases of clandestine removal allegations. The lack of substantial evidence, discrepancies in the documents, and internal nature of the records led to the dismissal of the Revenue&#039;s appeals. The judgments highlighted the importance of comprehensive investigation and evidence gathering to substantiate claims of clandestine activities in excise matters.</description>
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      <description>The Tribunal rejected all four appeals filed by the Revenue, affirming the decisions of the Commissioner (Appeals) in favor of the respondent. The judgments emphasized the necessity of concrete evidence and corroborative proof in cases of clandestine removal allegations. The lack of substantial evidence, discrepancies in the documents, and internal nature of the records led to the dismissal of the Revenue&#039;s appeals. The judgments highlighted the importance of comprehensive investigation and evidence gathering to substantiate claims of clandestine activities in excise matters.</description>
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