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    <title>2016 (12) TMI 1212 - CESTAT KOLKATA</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal challenging the appellant&#039;s claim of 10% mill scale generation, emphasizing the lack of concrete evidence to dispute it. The decision underscored the necessity of factual evidence over assumptions, concluding that the appellant&#039;s justification was valid due to the absence of scientific data supporting the Revenue&#039;s position. The Tribunal upheld the initial authority&#039;s ruling, highlighting the Revenue&#039;s failure to prove clandestine activities based solely on presumptions, ultimately affirming the appellant&#039;s claim.</description>
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    <pubDate>Mon, 22 Aug 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 1212 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=336567</link>
      <description>The Tribunal rejected the Revenue&#039;s appeal challenging the appellant&#039;s claim of 10% mill scale generation, emphasizing the lack of concrete evidence to dispute it. The decision underscored the necessity of factual evidence over assumptions, concluding that the appellant&#039;s justification was valid due to the absence of scientific data supporting the Revenue&#039;s position. The Tribunal upheld the initial authority&#039;s ruling, highlighting the Revenue&#039;s failure to prove clandestine activities based solely on presumptions, ultimately affirming the appellant&#039;s claim.</description>
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      <pubDate>Mon, 22 Aug 2016 00:00:00 +0530</pubDate>
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