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    <title>2017 (11) TMI 1176 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the duty demand for alleged clandestine clearances due to lack of tangible evidence linking recovered kaccha parchies to the manufacturer. The retracted statement and absence of corroborative evidence rendered the charge unsubstantiated. Additionally, the Tribunal set aside the order that clubbed the value of clearances of two units, emphasizing their separate registrations and operational autonomy as distinct entities, leading to the allowance of the appeals.</description>
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      <description>The Tribunal dismissed the duty demand for alleged clandestine clearances due to lack of tangible evidence linking recovered kaccha parchies to the manufacturer. The retracted statement and absence of corroborative evidence rendered the charge unsubstantiated. Additionally, the Tribunal set aside the order that clubbed the value of clearances of two units, emphasizing their separate registrations and operational autonomy as distinct entities, leading to the allowance of the appeals.</description>
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