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    <title>2018 (4) TMI 415 - CESTAT BANGALORE</title>
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    <description>The tribunal found insufficient evidence to prove unaccounted manufacture and clandestine removal of goods by M/S. Stovekraft Pvt. Ltd. The CENVAT credit availed was deemed valid, and the penalty imposed on Shri Rajendra J. Gandhi was unjustified. Consequently, the demands of duty and penalties were set aside, and both appeals were allowed with consequential reliefs to the appellants.</description>
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      <description>The tribunal found insufficient evidence to prove unaccounted manufacture and clandestine removal of goods by M/S. Stovekraft Pvt. Ltd. The CENVAT credit availed was deemed valid, and the penalty imposed on Shri Rajendra J. Gandhi was unjustified. Consequently, the demands of duty and penalties were set aside, and both appeals were allowed with consequential reliefs to the appellants.</description>
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