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    <title>2018 (4) TMI 831 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned orders and allowed both appeals in favor of the appellants. The decision emphasized the requirement for conclusive evidence to establish clandestine removal, stating that third-party records alone are insufficient without corroborative evidence. The Revenue&#039;s case, based on misspelled records from a consignment agent, lacked supporting evidence and failed to adequately investigate crucial aspects, leading to the decision in favor of the appellants.</description>
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      <description>The Tribunal set aside the impugned orders and allowed both appeals in favor of the appellants. The decision emphasized the requirement for conclusive evidence to establish clandestine removal, stating that third-party records alone are insufficient without corroborative evidence. The Revenue&#039;s case, based on misspelled records from a consignment agent, lacked supporting evidence and failed to adequately investigate crucial aspects, leading to the decision in favor of the appellants.</description>
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