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    <title>2018 (1) TMI 914 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants, emphasizing the importance of evidence and jurisdictional boundaries in challenging excise duty demands and penalties. The decision highlighted the need for concrete proof of clandestine activities and upheld the validity of audited financial records accepted by competent authorities. The Tribunal dismissed the Revenue&#039;s appeal, set aside the impugned order, and allowed the appeals by the assessee and connected persons, citing relevant legal precedents to support its decision.</description>
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      <description>The Tribunal ruled in favor of the appellants, emphasizing the importance of evidence and jurisdictional boundaries in challenging excise duty demands and penalties. The decision highlighted the need for concrete proof of clandestine activities and upheld the validity of audited financial records accepted by competent authorities. The Tribunal dismissed the Revenue&#039;s appeal, set aside the impugned order, and allowed the appeals by the assessee and connected persons, citing relevant legal precedents to support its decision.</description>
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