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    <title>2017 (4) TMI 151 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal challenging duty demands for clandestine removal of MS Ingots. The Commissioner (Appeals) set aside the Central Excise duty demand but upheld the inadmissible Cenvat credit demand. The Tribunal emphasized the importance of tangible evidence and corroborative proof in excise cases, ultimately ruling in favor of the respondent due to insufficient evidence supporting the allegations of clandestine removal.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal challenging duty demands for clandestine removal of MS Ingots. The Commissioner (Appeals) set aside the Central Excise duty demand but upheld the inadmissible Cenvat credit demand. The Tribunal emphasized the importance of tangible evidence and corroborative proof in excise cases, ultimately ruling in favor of the respondent due to insufficient evidence supporting the allegations of clandestine removal.</description>
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