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    <title>2007 (10) TMI 160 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the excise duty demand, penalty, and interest imposed by the Commissioner of Central Excise, emphasizing the Revenue&#039;s failure to prove the charges were related to excisable goods. It highlighted the burden of proof on the Revenue and the lack of evidence linking the charges to excise duty. The Tribunal also considered ongoing proceedings by the Mumbai Commissionerate on the same transactions, leading to the appeal&#039;s success and providing relief to the appellants.</description>
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