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    <title>2012 (11) TMI 1023 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the stay applications, waived the pre-deposit condition of duty demand, interest, and penalty, and stayed the recovery until the appeal&#039;s disposal. The appellant had a strong prima facie case as the Department failed to provide concrete evidence of excess production or clandestine removal of goods. The burden of proof rested on the Department, and since there was no substantial evidence supporting their claims, the Tribunal ruled in favor of the appellant. The appeals were set for further proceedings.</description>
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    <pubDate>Fri, 23 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2012 (11) TMI 1023 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=246671</link>
      <description>The Tribunal allowed the stay applications, waived the pre-deposit condition of duty demand, interest, and penalty, and stayed the recovery until the appeal&#039;s disposal. The appellant had a strong prima facie case as the Department failed to provide concrete evidence of excess production or clandestine removal of goods. The burden of proof rested on the Department, and since there was no substantial evidence supporting their claims, the Tribunal ruled in favor of the appellant. The appeals were set for further proceedings.</description>
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      <pubDate>Fri, 23 Nov 2012 00:00:00 +0530</pubDate>
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