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    <title>2017 (10) TMI 494 - CESTAT NEW DELHI</title>
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    <description>The tribunal allowed the appeals, setting aside the impugned order, and granted consequential relief to the appellants. The charge of clandestine removal was deemed unsustainable solely on the basis of average consumption of inputs and inculpatory statements without corroborative evidence. The absence of concrete proof like electricity consumption, additional packing material, payment records for clandestine removal, and transportation details led to the favorable outcome for the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349339</link>
      <description>The tribunal allowed the appeals, setting aside the impugned order, and granted consequential relief to the appellants. The charge of clandestine removal was deemed unsustainable solely on the basis of average consumption of inputs and inculpatory statements without corroborative evidence. The absence of concrete proof like electricity consumption, additional packing material, payment records for clandestine removal, and transportation details led to the favorable outcome for the appellants.</description>
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