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    <title>2017 (5) TMI 609 - CESTAT MUMBAI</title>
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    <description>The tribunal set aside the demand and penalties imposed on M/s Welspun Polyesters (I) Ltd. and its directors/employees, as the revenue failed to provide sufficient evidence of clandestine removal of goods. The discrepancies and shortages were attributed to clerical errors or legitimate production processes, not clandestine activities. The judgment emphasized the importance of concrete evidence to support allegations of clandestine removal, ultimately ruling in favor of the appellants and granting consequential reliefs.</description>
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      <description>The tribunal set aside the demand and penalties imposed on M/s Welspun Polyesters (I) Ltd. and its directors/employees, as the revenue failed to provide sufficient evidence of clandestine removal of goods. The discrepancies and shortages were attributed to clerical errors or legitimate production processes, not clandestine activities. The judgment emphasized the importance of concrete evidence to support allegations of clandestine removal, ultimately ruling in favor of the appellants and granting consequential reliefs.</description>
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