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    <title>2015 (4) TMI 649 - CESTAT NEW DELHI</title>
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    <description>The tribunal ruled in favor of the appellant in a case involving duty demand based on invoices issued without goods delivery. The appellant successfully challenged the duty imposition by providing evidence of physical receipt of goods along with invoices, supported by payment records. The tribunal emphasized the lack of thorough investigation and cross-examination by the authorities, leading to the decision to set aside the duty demand order. The appellant&#039;s arguments, supported by legal precedents emphasizing the need for conclusive evidence, played a crucial role in the tribunal&#039;s decision to allow the appeal with possible consequential relief.</description>
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    <pubDate>Tue, 27 Jan 2015 00:00:00 +0530</pubDate>
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      <title>2015 (4) TMI 649 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=258768</link>
      <description>The tribunal ruled in favor of the appellant in a case involving duty demand based on invoices issued without goods delivery. The appellant successfully challenged the duty imposition by providing evidence of physical receipt of goods along with invoices, supported by payment records. The tribunal emphasized the lack of thorough investigation and cross-examination by the authorities, leading to the decision to set aside the duty demand order. The appellant&#039;s arguments, supported by legal precedents emphasizing the need for conclusive evidence, played a crucial role in the tribunal&#039;s decision to allow the appeal with possible consequential relief.</description>
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      <pubDate>Tue, 27 Jan 2015 00:00:00 +0530</pubDate>
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