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    <title>2018 (4) TMI 763 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal due to insufficient credible evidence by Revenue to establish clandestine manufacture and clearance of copper wire without excise duty payment. The Tribunal found the main evidence questionable, citing retractions and inconsistencies in statements, and accepted the appellant&#039;s explanation regarding the machinery purchase timeline.</description>
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      <link>https://www.taxtmi.com/caselaws?id=358652</link>
      <description>The Tribunal set aside the impugned order, allowing the appeal due to insufficient credible evidence by Revenue to establish clandestine manufacture and clearance of copper wire without excise duty payment. The Tribunal found the main evidence questionable, citing retractions and inconsistencies in statements, and accepted the appellant&#039;s explanation regarding the machinery purchase timeline.</description>
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