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    <title>2017 (6) TMI 1021 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, M/s Shree Raj Pan Masala (P) Ltd, in a case involving allegations of un-accounted manufacture and clearance of gutkha. The Tribunal determined that the evidence presented by the Revenue was not credible or sufficient to support the claims made against the appellant. The denial of cross-examination rights and reliance on presumptions were deemed significant errors, leading to the impugned order being set aside and the appeals allowed. The case against the appellant could not be substantiated due to the lack of basic, credible, and cogent evidence.</description>
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      <title>2017 (6) TMI 1021 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=344750</link>
      <description>The Tribunal found in favor of the appellant, M/s Shree Raj Pan Masala (P) Ltd, in a case involving allegations of un-accounted manufacture and clearance of gutkha. The Tribunal determined that the evidence presented by the Revenue was not credible or sufficient to support the claims made against the appellant. The denial of cross-examination rights and reliance on presumptions were deemed significant errors, leading to the impugned order being set aside and the appeals allowed. The case against the appellant could not be substantiated due to the lack of basic, credible, and cogent evidence.</description>
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