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    <title>2016 (11) TMI 407 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to dismiss the Revenue&#039;s appeal in a case involving alleged clandestine manufacture and clearance of final products. Insufficient evidence, lack of corroborative proof from buyers, transporters, and suppliers, and reliance on one-sided investigations led to the rejection of the Revenue&#039;s claims. The Tribunal emphasized the necessity of concrete evidence beyond private records to establish clandestine activities, highlighting the importance of thorough investigations and credible verification from various sources.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to dismiss the Revenue&#039;s appeal in a case involving alleged clandestine manufacture and clearance of final products. Insufficient evidence, lack of corroborative proof from buyers, transporters, and suppliers, and reliance on one-sided investigations led to the rejection of the Revenue&#039;s claims. The Tribunal emphasized the necessity of concrete evidence beyond private records to establish clandestine activities, highlighting the importance of thorough investigations and credible verification from various sources.</description>
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      <pubDate>Wed, 27 Jul 2016 00:00:00 +0530</pubDate>
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