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    <title>2018 (4) TMI 719 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the demand and penalties imposed on the appellant for alleged clandestine removal of sponge iron were not justified. It found that the Revenue failed to provide concrete evidence linking the appellant to the clandestine activities, relying on assumptions and third-party statements. The Tribunal set aside the impugned order, ruling the show cause notice as not maintainable and granting consequential relief to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=358608</link>
      <description>The Tribunal held that the demand and penalties imposed on the appellant for alleged clandestine removal of sponge iron were not justified. It found that the Revenue failed to provide concrete evidence linking the appellant to the clandestine activities, relying on assumptions and third-party statements. The Tribunal set aside the impugned order, ruling the show cause notice as not maintainable and granting consequential relief to the appellant.</description>
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