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    <title>2012 (5) TMI 574 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal and upheld the Commissioner (Appeals) order, emphasizing the necessity of corroborating evidence in cases of alleged clandestine removal. The judgment focused on the lack of confirmed expert opinion and independent evidence to support the allegations against the respondents regarding processing and clearance of grey fabrics without proper record-keeping. The retraction of statements by individuals involved and reliance on a handwriting expert&#039;s report were also key aspects considered, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=170704</link>
      <description>The Tribunal rejected the Revenue&#039;s appeal and upheld the Commissioner (Appeals) order, emphasizing the necessity of corroborating evidence in cases of alleged clandestine removal. The judgment focused on the lack of confirmed expert opinion and independent evidence to support the allegations against the respondents regarding processing and clearance of grey fabrics without proper record-keeping. The retraction of statements by individuals involved and reliance on a handwriting expert&#039;s report were also key aspects considered, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <pubDate>Thu, 31 May 2012 00:00:00 +0530</pubDate>
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