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    <title>2017 (9) TMI 546 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Central Excise Duty demand, penalties, and allegations against the appellant company and its director due to insufficient evidence of clandestine manufacture and clearance. The Tribunal emphasized the importance of cross-examination for witness statements&#039; admissibility and the necessity of corroborative evidence. The appeals were allowed in favor of the appellants, highlighting the significance of legal standards in evidence presentation.</description>
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      <description>The Tribunal set aside the Central Excise Duty demand, penalties, and allegations against the appellant company and its director due to insufficient evidence of clandestine manufacture and clearance. The Tribunal emphasized the importance of cross-examination for witness statements&#039; admissibility and the necessity of corroborative evidence. The appeals were allowed in favor of the appellants, highlighting the significance of legal standards in evidence presentation.</description>
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