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    <title>2017 (12) TMI 178 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision in a case concerning the date of export of goods under the DEPB Scheme. The Revenue&#039;s appeal was dismissed as the Tribunal found no concrete evidence of forgery and emphasized the need for thorough investigations. The Commissioner&#039;s decision, based on discrepancies in documents and lack of conclusive evidence, stood, highlighting the importance of legal principles in resolving disputes related to export dates and duty entitlement schemes.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision in a case concerning the date of export of goods under the DEPB Scheme. The Revenue&#039;s appeal was dismissed as the Tribunal found no concrete evidence of forgery and emphasized the need for thorough investigations. The Commissioner&#039;s decision, based on discrepancies in documents and lack of conclusive evidence, stood, highlighting the importance of legal principles in resolving disputes related to export dates and duty entitlement schemes.</description>
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