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    <title>2018 (2) TMI 812 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand, interest, and penalties in an appeal by the Revenue regarding alleged clandestine clearance of goods. The Tribunal found the evidence, including recovered documents and witness statements, lacking in reliability and corroboration. Despite the Revenue&#039;s arguments emphasizing the incriminating nature of the materials, the Tribunal sided with the respondent, dismissing the Revenue&#039;s appeal and disposing of the respondent&#039;s cross-objection.</description>
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      <title>2018 (2) TMI 812 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=355391</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision to set aside the demand, interest, and penalties in an appeal by the Revenue regarding alleged clandestine clearance of goods. The Tribunal found the evidence, including recovered documents and witness statements, lacking in reliability and corroboration. Despite the Revenue&#039;s arguments emphasizing the incriminating nature of the materials, the Tribunal sided with the respondent, dismissing the Revenue&#039;s appeal and disposing of the respondent&#039;s cross-objection.</description>
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