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    <description>The Tribunal set aside the demand of duty and penalties imposed on M/s. Capital Ispat Ltd. and its directors due to insufficient evidence of clandestine manufacture and removal of goods. The judgment emphasized the Revenue&#039;s need for clear, corroborative evidence to support allegations of clandestine activities. All appeals were allowed, providing consequential relief to the appellants.</description>
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      <description>The Tribunal set aside the demand of duty and penalties imposed on M/s. Capital Ispat Ltd. and its directors due to insufficient evidence of clandestine manufacture and removal of goods. The judgment emphasized the Revenue&#039;s need for clear, corroborative evidence to support allegations of clandestine activities. All appeals were allowed, providing consequential relief to the appellants.</description>
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