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    <title>2018 (2) TMI 1437 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal in a case involving allegations of clandestine manufacture and clearance of goods without duty payment. The Tribunal found insufficient evidence to establish the clandestine activities, emphasizing the importance of concrete evidence such as unaccounted inputs, transportation, and financial transactions. The decision highlighted the burden of proof on the Revenue to provide reliable evidence to support their claims conclusively, cautioning against relying solely on assumptions or private documents.</description>
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