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    <description>The Tribunal set aside the demand against M/s Balajee Structurals due to lack of substantial evidence, citing insufficient proof of clandestine activities related to production, furnace capacity, electricity consumption, and investments. The penalties on Shri Jaiprakash Agarwal were also revoked, with both appeals allowed and consequential reliefs granted.</description>
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      <description>The Tribunal set aside the demand against M/s Balajee Structurals due to lack of substantial evidence, citing insufficient proof of clandestine activities related to production, furnace capacity, electricity consumption, and investments. The penalties on Shri Jaiprakash Agarwal were also revoked, with both appeals allowed and consequential reliefs granted.</description>
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