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    <title>2017 (11) TMI 413 - CESTAT BANGALORE</title>
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    <description>In clandestine removal disputes, duty liability may be sustained on seized documents, private records, stock discrepancies and corroborative statements, with proof assessed on preponderance of probability rather than mathematical precision. The Tribunal treated the evidence as sufficient to establish unaccounted manufacture and clearance, and upheld the central excise demand. On penalties and redemption fines, it considered the appellant-company&#039;s financial difficulties and reduced the quantum imposed on the company and a noticee, along with both redemption fines.</description>
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    <pubDate>Fri, 01 Sep 2017 00:00:00 +0530</pubDate>
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      <title>2017 (11) TMI 413 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=350534</link>
      <description>In clandestine removal disputes, duty liability may be sustained on seized documents, private records, stock discrepancies and corroborative statements, with proof assessed on preponderance of probability rather than mathematical precision. The Tribunal treated the evidence as sufficient to establish unaccounted manufacture and clearance, and upheld the central excise demand. On penalties and redemption fines, it considered the appellant-company&#039;s financial difficulties and reduced the quantum imposed on the company and a noticee, along with both redemption fines.</description>
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      <pubDate>Fri, 01 Sep 2017 00:00:00 +0530</pubDate>
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