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    <title>2014 (7) TMI 524 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal overturned the Commissioner&#039;s decision in a case involving alleged clandestine removal of goods without duty payment. The tribunal emphasized the necessity of concrete evidence to support such serious charges, highlighting discrepancies in the assessment of physical loss and lack of substantial proof for the alleged clandestine removal. It reinstated the original adjudicating authority&#039;s decision, stressing the importance of undeniable evidence in excise matters to uphold principles of natural justice and due process.</description>
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      <description>The appellate tribunal overturned the Commissioner&#039;s decision in a case involving alleged clandestine removal of goods without duty payment. The tribunal emphasized the necessity of concrete evidence to support such serious charges, highlighting discrepancies in the assessment of physical loss and lack of substantial proof for the alleged clandestine removal. It reinstated the original adjudicating authority&#039;s decision, stressing the importance of undeniable evidence in excise matters to uphold principles of natural justice and due process.</description>
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