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    <title>2017 (4) TMI 374 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision in an appeal filed by the Revenue regarding alleged clandestine removal based on seized records. The Tribunal found that the evidence presented lacked independent corroboration, emphasizing the necessity of concrete evidence to prove such serious charges. The judgment highlighted the importance of a robust evidentiary foundation and rejected the Revenue&#039;s appeal, emphasizing the need for substantial and corroborated evidence to support allegations of clandestine activities.</description>
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      <title>2017 (4) TMI 374 - CESTAT NEW DELHI</title>
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      <description>The Tribunal upheld the Commissioner&#039;s decision in an appeal filed by the Revenue regarding alleged clandestine removal based on seized records. The Tribunal found that the evidence presented lacked independent corroboration, emphasizing the necessity of concrete evidence to prove such serious charges. The judgment highlighted the importance of a robust evidentiary foundation and rejected the Revenue&#039;s appeal, emphasizing the need for substantial and corroborated evidence to support allegations of clandestine activities.</description>
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