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    <title>2007 (1) TMI 588 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found merit in the Revenue&#039;s grievance regarding the quashing of duty and modvat demands. It emphasized the need to correlate sales with clearances to establish any clandestine removal without duty payment. The case was remanded to the Commissioner for fresh consideration, highlighting the importance of evidence correlation for a reasonable decision. The impugned order was set aside, and the matter was remanded for further review to determine the duty liability accurately.</description>
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      <description>The Tribunal found merit in the Revenue&#039;s grievance regarding the quashing of duty and modvat demands. It emphasized the need to correlate sales with clearances to establish any clandestine removal without duty payment. The case was remanded to the Commissioner for fresh consideration, highlighting the importance of evidence correlation for a reasonable decision. The impugned order was set aside, and the matter was remanded for further review to determine the duty liability accurately.</description>
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