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    <title>2015 (10) TMI 1934 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal in favor of the appellants. The Revenue&#039;s case, based on parallel invoices and buyer statements, lacked substantial evidence to prove clandestine removal of goods by the appellants. Crucial questions were not asked to the buyer, and no inquiries were made from truck owners or transport authorities. The Tribunal emphasized the need for relevant evidence, not mere doubts, to establish clandestine removal allegations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266660</link>
      <description>The Tribunal set aside the impugned order and allowed the appeal in favor of the appellants. The Revenue&#039;s case, based on parallel invoices and buyer statements, lacked substantial evidence to prove clandestine removal of goods by the appellants. Crucial questions were not asked to the buyer, and no inquiries were made from truck owners or transport authorities. The Tribunal emphasized the need for relevant evidence, not mere doubts, to establish clandestine removal allegations.</description>
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      <pubDate>Fri, 14 Mar 2014 00:00:00 +0530</pubDate>
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