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    <title>2015 (1) TMI 992 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the demand for duty, interest, and penalties related to the alleged clandestine activities of shortage of finished goods and procurement of scrap. The charges of clandestine removal and manufacture were not substantiated with concrete evidence, leading to the dismissal of significant sums demanded. The importance of substantiated evidence and adherence to procedural requirements was emphasized in the judgment, resulting in a favorable outcome for the appellants.</description>
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