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    <title>2014 (8) TMI 529 - CESTAT NEW DELHI</title>
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    <description>The judgment upheld the decision of the Commissioner (Appeals) in a case involving excess dyed fabrics, allegations of clandestine activities, duty confirmation, and penalties. The appellants&#039; capacity to manufacture the alleged quantity was questioned, but the court found insufficient evidence to support the claims. Private diary entries were deemed inadmissible as concrete evidence. The decision was based on a thorough assessment of the issues, including capacity evaluation, lack of substantial evidence for clandestine activities, and the legal inadmissibility of private diary entries.</description>
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      <description>The judgment upheld the decision of the Commissioner (Appeals) in a case involving excess dyed fabrics, allegations of clandestine activities, duty confirmation, and penalties. The appellants&#039; capacity to manufacture the alleged quantity was questioned, but the court found insufficient evidence to support the claims. Private diary entries were deemed inadmissible as concrete evidence. The decision was based on a thorough assessment of the issues, including capacity evaluation, lack of substantial evidence for clandestine activities, and the legal inadmissibility of private diary entries.</description>
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