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    <title>2014 (7) TMI 617 - CESTAT NEW DELHI</title>
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    <description>The Tribunal, led by Mrs. Archana Wadhwa, upheld the Commissioner (Appeals)&#039;s decision, rejecting the Revenue&#039;s appeals. The Tribunal emphasized the lack of evidence supporting allegations of clandestine removal and the necessity for corroborative evidence before confirming duty demands under Central Excise. The judgment underscores the importance of proper verification procedures, the need for substantial proof in cases of alleged clandestine activities, and the significance of legal precedents in excise duty matters.</description>
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    <pubDate>Thu, 23 Jan 2014 00:00:00 +0530</pubDate>
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      <description>The Tribunal, led by Mrs. Archana Wadhwa, upheld the Commissioner (Appeals)&#039;s decision, rejecting the Revenue&#039;s appeals. The Tribunal emphasized the lack of evidence supporting allegations of clandestine removal and the necessity for corroborative evidence before confirming duty demands under Central Excise. The judgment underscores the importance of proper verification procedures, the need for substantial proof in cases of alleged clandestine activities, and the significance of legal precedents in excise duty matters.</description>
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      <pubDate>Thu, 23 Jan 2014 00:00:00 +0530</pubDate>
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