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    <title>2017 (12) TMI 210 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the impugned order in a case involving service of notice on M/s M.R. Tobacco Pvt. Ltd., penalties on individuals, and corporate entities, and allegations of clandestine activities. The Department&#039;s appeals were dismissed due to incomplete service of notice, penalties being already paid, and lack of substantial evidence supporting allegations of clandestine activities. The Tribunal emphasized the importance of thorough investigations and expert opinions, ultimately ruling in favor of the respondents and dismissing the Department&#039;s appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351941</link>
      <description>The Tribunal upheld the impugned order in a case involving service of notice on M/s M.R. Tobacco Pvt. Ltd., penalties on individuals, and corporate entities, and allegations of clandestine activities. The Department&#039;s appeals were dismissed due to incomplete service of notice, penalties being already paid, and lack of substantial evidence supporting allegations of clandestine activities. The Tribunal emphasized the importance of thorough investigations and expert opinions, ultimately ruling in favor of the respondents and dismissing the Department&#039;s appeals.</description>
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