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    <title>2017 (10) TMI 1117 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, setting aside the demands due to lack of conclusive evidence supporting allegations of shortage of inputs and clandestine removal of goods. The decision emphasized the importance of corroborative evidence and proper documentation during investigations to substantiate duty evasion claims.</description>
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