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    <title>2018 (3) TMI 760 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, emphasizing the need for concrete evidence beyond statements of partners/directors and electricity consumption data to establish charges of clandestine production and removal. The decision highlighted the importance of corroborative evidence in duty demands based on electricity consumption, citing previous judgments where demands solely based on consumption variations were not upheld. The Tribunal underscored the necessity of substantial proof in such cases, aligning with established legal principles and precedents.</description>
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