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    <title>2017 (12) TMI 1435 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the duty demand order against the appellants due to the lack of independent witnesses during the search compromising the reliability of recovered documents. The reliance on statements, including confessions, was deemed insufficient as they were not examined during adjudication, in line with legal precedents. Without corroborative evidence, the demand was found unsustainable, leading to the appeals being allowed based on evidence reliability and legal principles, setting aside the duty demand and providing relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=353166</link>
      <description>The Tribunal overturned the duty demand order against the appellants due to the lack of independent witnesses during the search compromising the reliability of recovered documents. The reliance on statements, including confessions, was deemed insufficient as they were not examined during adjudication, in line with legal precedents. Without corroborative evidence, the demand was found unsustainable, leading to the appeals being allowed based on evidence reliability and legal principles, setting aside the duty demand and providing relief to the appellants.</description>
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