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    <title>2017 (6) TMI 996 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the clubbing of clearances of two separate firms based on evidence of interdependence and financial flow between them, despite the appellant&#039;s arguments emphasizing their separate nature. However, the Tribunal set aside the charge of clandestine clearances without payment of duty due to lack of evidentiary value in the statements provided, remanding the case for re-quantification of the demand. The judgment extensively analyzed the legal principles and evidentiary considerations involved in the case.</description>
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      <description>The Tribunal upheld the clubbing of clearances of two separate firms based on evidence of interdependence and financial flow between them, despite the appellant&#039;s arguments emphasizing their separate nature. However, the Tribunal set aside the charge of clandestine clearances without payment of duty due to lack of evidentiary value in the statements provided, remanding the case for re-quantification of the demand. The judgment extensively analyzed the legal principles and evidentiary considerations involved in the case.</description>
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