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    <title>2017 (7) TMI 840 - CESTAT HYDERABAD</title>
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    <description>The tribunal upheld the adjudicating authority&#039;s findings, dismissing the department&#039;s appeal due to lack of corroborative evidence supporting allegations of under-valuation, unaccounted procurement, and clandestine clearance by KLR. The tribunal emphasized the importance of substantiating claims with evidence, granting the benefit of doubt to the assessee as the charges against KLR were not proven.</description>
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      <description>The tribunal upheld the adjudicating authority&#039;s findings, dismissing the department&#039;s appeal due to lack of corroborative evidence supporting allegations of under-valuation, unaccounted procurement, and clandestine clearance by KLR. The tribunal emphasized the importance of substantiating claims with evidence, granting the benefit of doubt to the assessee as the charges against KLR were not proven.</description>
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