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    <title>2017 (8) TMI 832 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the duty demands and penalties imposed on the appellant for alleged clandestine removal of goods without proper documentation. The decision was overturned due to the unjust reliance on witness statements without proper corroboration, leading to an unsustainable imposition of penalties under Rule 173Q and Section 11AC. The Tribunal emphasized the importance of corroborative evidence and credibility of witness statements, ultimately allowing the appeal and providing consequential relief as per law.</description>
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      <description>The Tribunal set aside the duty demands and penalties imposed on the appellant for alleged clandestine removal of goods without proper documentation. The decision was overturned due to the unjust reliance on witness statements without proper corroboration, leading to an unsustainable imposition of penalties under Rule 173Q and Section 11AC. The Tribunal emphasized the importance of corroborative evidence and credibility of witness statements, ultimately allowing the appeal and providing consequential relief as per law.</description>
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