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    <title>2018 (2) TMI 1557 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal ruled in favor of M/s. B K Rolling Mills Pvt. Ltd., dismissing allegations of clandestine manufacture and removal of final products without duty payment. The tribunal emphasized the lack of concrete evidence and failure to verify key statements, leading to the rejection of confirmed duty demand and penalties. The judgment highlighted the necessity for Revenue to present substantial and verified evidence to support duty evasion allegations. The decision provided consequential relief to the appellants, emphasizing the insufficiency of evidence linking shortages to duty evasion.</description>
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    <pubDate>Fri, 23 Feb 2018 00:00:00 +0530</pubDate>
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      <title>2018 (2) TMI 1557 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=356136</link>
      <description>The appellate tribunal ruled in favor of M/s. B K Rolling Mills Pvt. Ltd., dismissing allegations of clandestine manufacture and removal of final products without duty payment. The tribunal emphasized the lack of concrete evidence and failure to verify key statements, leading to the rejection of confirmed duty demand and penalties. The judgment highlighted the necessity for Revenue to present substantial and verified evidence to support duty evasion allegations. The decision provided consequential relief to the appellants, emphasizing the insufficiency of evidence linking shortages to duty evasion.</description>
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      <pubDate>Fri, 23 Feb 2018 00:00:00 +0530</pubDate>
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