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    <title>2017 (4) TMI 644 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the appellant, dismissing the Revenue&#039;s appeal. The judgment emphasized the significance of documentary evidence and legal principles in assessing allegations of duty evasion and clandestine activities in excise matters. The Tribunal found specific findings by the Commissioner (Appeals) in favor of the appellant, including doubts on supplier statements, lack of proper documentation for transactions, and absence of evidence supporting clandestine manufacturing. The decision underscored the necessity of concrete proof to support claims of duty evasion.</description>
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      <title>2017 (4) TMI 644 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=341674</link>
      <description>The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the appellant, dismissing the Revenue&#039;s appeal. The judgment emphasized the significance of documentary evidence and legal principles in assessing allegations of duty evasion and clandestine activities in excise matters. The Tribunal found specific findings by the Commissioner (Appeals) in favor of the appellant, including doubts on supplier statements, lack of proper documentation for transactions, and absence of evidence supporting clandestine manufacturing. The decision underscored the necessity of concrete proof to support claims of duty evasion.</description>
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      <pubDate>Fri, 31 Mar 2017 00:00:00 +0530</pubDate>
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