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    <title>2015 (7) TMI 29 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant due to the absence of tangible evidence for clandestine goods removal. The appellant&#039;s failure to contest duty liability earlier in the proceedings was crucial in this decision, rendering previous decisions cited as inapplicable. The Tribunal modified the impugned order in favor of the appellant on the penalty issue, emphasizing the importance of challenging duty liability promptly.</description>
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      <description>The Tribunal set aside the penalty imposed on the appellant due to the absence of tangible evidence for clandestine goods removal. The appellant&#039;s failure to contest duty liability earlier in the proceedings was crucial in this decision, rendering previous decisions cited as inapplicable. The Tribunal modified the impugned order in favor of the appellant on the penalty issue, emphasizing the importance of challenging duty liability promptly.</description>
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