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    <title>2017 (5) TMI 951 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) order in favor of the respondents, dismissing the Revenue&#039;s appeals. The Tribunal found that the evidence presented by the Revenue, including seizure of goods and other records, was inconclusive and lacked corroboration. It determined that there was no proof of duty evasion by the respondents in the unaccounted clearance of excisable goods. Consequently, the duty demand and penalties imposed by the Original Authority were set aside, affirming the decision of the Commissioner (Appeals).</description>
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      <title>2017 (5) TMI 951 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=343213</link>
      <description>The Tribunal upheld the Commissioner (Appeals) order in favor of the respondents, dismissing the Revenue&#039;s appeals. The Tribunal found that the evidence presented by the Revenue, including seizure of goods and other records, was inconclusive and lacked corroboration. It determined that there was no proof of duty evasion by the respondents in the unaccounted clearance of excisable goods. Consequently, the duty demand and penalties imposed by the Original Authority were set aside, affirming the decision of the Commissioner (Appeals).</description>
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      <pubDate>Thu, 18 May 2017 00:00:00 +0530</pubDate>
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