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    <title>2017 (1) TMI 13 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal upheld the decision of the lower authorities regarding the clandestine removal of Gutkha Pan Masala, confirming the demand, penalty, and confiscation. The appellant&#039;s arguments on natural justice principles and burden of proof were insufficient to overturn the decision. The tribunal emphasized the necessity of concrete evidence in proving duty liabilities and found the order legally sound, ultimately rejecting the appeal.</description>
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      <description>The appellate tribunal upheld the decision of the lower authorities regarding the clandestine removal of Gutkha Pan Masala, confirming the demand, penalty, and confiscation. The appellant&#039;s arguments on natural justice principles and burden of proof were insufficient to overturn the decision. The tribunal emphasized the necessity of concrete evidence in proving duty liabilities and found the order legally sound, ultimately rejecting the appeal.</description>
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