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    <title>2017 (12) TMI 440 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the order confirming the demand with interest and penalties issued based on a show cause notice alleging evasion of duty. The Tribunal found the notice lacking substantial evidence of clandestine removal, deeming it presumptive and unsustainable. The judgment stressed the importance of concrete evidence in duty evasion cases, emphasizing the insufficiency of presumptive allegations without factual basis.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order confirming the demand with interest and penalties issued based on a show cause notice alleging evasion of duty. The Tribunal found the notice lacking substantial evidence of clandestine removal, deeming it presumptive and unsustainable. The judgment stressed the importance of concrete evidence in duty evasion cases, emphasizing the insufficiency of presumptive allegations without factual basis.</description>
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