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    <title>2017 (4) TMI 321 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal set aside the Order-in-Original in a case involving allegations of clandestine clearances of dutiable goods without payment of duty. The appellants successfully challenged the demand and penalties imposed by the Original Authority, arguing that the department&#039;s claims were based on presumption and lacked concrete evidence linking loose papers to clandestine activities. The Tribunal noted the absence of corroborative evidence and unsustainable allegations, ultimately ruling in favor of the appellants and allowing their appeals.</description>
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      <description>The Tribunal set aside the Order-in-Original in a case involving allegations of clandestine clearances of dutiable goods without payment of duty. The appellants successfully challenged the demand and penalties imposed by the Original Authority, arguing that the department&#039;s claims were based on presumption and lacked concrete evidence linking loose papers to clandestine activities. The Tribunal noted the absence of corroborative evidence and unsustainable allegations, ultimately ruling in favor of the appellants and allowing their appeals.</description>
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