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    <title>2014 (11) TMI 78 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, including M/s. Tehri Girders Ltd., in a case involving allegations of under-valuation and clandestine activities. The judgment emphasized the necessity for the Revenue to provide concrete evidence to support their claims. The Tribunal highlighted the importance of respecting audited statutory records and set aside the order due to the lack of substantial evidence supporting the Revenue&#039;s allegations. The decision underscored the significance of establishing allegations with concrete proof and the reliance on verified statutory records.</description>
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      <link>https://www.taxtmi.com/caselaws?id=252761</link>
      <description>The Tribunal ruled in favor of the appellants, including M/s. Tehri Girders Ltd., in a case involving allegations of under-valuation and clandestine activities. The judgment emphasized the necessity for the Revenue to provide concrete evidence to support their claims. The Tribunal highlighted the importance of respecting audited statutory records and set aside the order due to the lack of substantial evidence supporting the Revenue&#039;s allegations. The decision underscored the significance of establishing allegations with concrete proof and the reliance on verified statutory records.</description>
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