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    <title>2015 (10) TMI 131 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order denying SSI exemption and imposing penalties on the appellants, manufacturers of inductors and transformers, for alleged clandestine removals based on unreliable diary entries. The Tribunal directed a fresh adjudication, instructing the Commissioner to compare sales values in different returns with consideration of the appellants&#039; explanations. If satisfactorily explained, no further duty demand would be warranted, leading to the disposal of the appeals and setting aside of the impugned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264856</link>
      <description>The Tribunal set aside the Commissioner&#039;s order denying SSI exemption and imposing penalties on the appellants, manufacturers of inductors and transformers, for alleged clandestine removals based on unreliable diary entries. The Tribunal directed a fresh adjudication, instructing the Commissioner to compare sales values in different returns with consideration of the appellants&#039; explanations. If satisfactorily explained, no further duty demand would be warranted, leading to the disposal of the appeals and setting aside of the impugned order.</description>
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      <pubDate>Fri, 30 Jan 2015 00:00:00 +0530</pubDate>
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