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    <title>2017 (11) TMI 1479 - CESTAT NEW DELHI</title>
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    <description>The tribunal set aside the order alleging clandestine clearance of goods due to lack of tangible evidence linking the appellant to the activities. The appellant&#039;s argument that crucial documents were not provided and denial of cross-examination breached natural justice was upheld. The Revenue&#039;s case relied on statements without concrete proof, and the absence of incriminatory documents at the appellant&#039;s premises weakened their position. Legal precedents stressed the importance of tangible evidence in such serious allegations, leading to the decision in favor of the appellant and emphasizing due process in legal proceedings.</description>
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      <description>The tribunal set aside the order alleging clandestine clearance of goods due to lack of tangible evidence linking the appellant to the activities. The appellant&#039;s argument that crucial documents were not provided and denial of cross-examination breached natural justice was upheld. The Revenue&#039;s case relied on statements without concrete proof, and the absence of incriminatory documents at the appellant&#039;s premises weakened their position. Legal precedents stressed the importance of tangible evidence in such serious allegations, leading to the decision in favor of the appellant and emphasizing due process in legal proceedings.</description>
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