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    <title>2017 (8) TMI 1104 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that the appellant&#039;s statement was inadmissible as evidence due to non-compliance with procedural requirements, supported by legal precedents and judicial pronouncements from the Hon&#039;ble Punjab &amp;amp; Haryana High Court. Additionally, the evidence presented by the Revenue was insufficient to prove clandestine removal, as it did not follow prescribed procedures and lacked corroborative evidence. Consequently, the appeal was allowed, the impugned order was set aside, and the charge of clandestine removal against the appellant was deemed unproven.</description>
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    <pubDate>Wed, 16 Aug 2017 00:00:00 +0530</pubDate>
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      <title>2017 (8) TMI 1104 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=347046</link>
      <description>The Tribunal held that the appellant&#039;s statement was inadmissible as evidence due to non-compliance with procedural requirements, supported by legal precedents and judicial pronouncements from the Hon&#039;ble Punjab &amp;amp; Haryana High Court. Additionally, the evidence presented by the Revenue was insufficient to prove clandestine removal, as it did not follow prescribed procedures and lacked corroborative evidence. Consequently, the appeal was allowed, the impugned order was set aside, and the charge of clandestine removal against the appellant was deemed unproven.</description>
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      <pubDate>Wed, 16 Aug 2017 00:00:00 +0530</pubDate>
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