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    <title>2018 (4) TMI 1015 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal set aside the impugned Order-in-Original, allowing all appeals and granting relief to the appellants. The judgment emphasized the necessity of specific and indisputable evidence for duty demands and penalties, highlighting the presumptive nature of the evidence and apportionment of duty liability. The demands and penalties imposed by the Original Authority were overturned due to lack of concrete evidence and failure to adhere to legal provisions.</description>
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      <description>The Tribunal set aside the impugned Order-in-Original, allowing all appeals and granting relief to the appellants. The judgment emphasized the necessity of specific and indisputable evidence for duty demands and penalties, highlighting the presumptive nature of the evidence and apportionment of duty liability. The demands and penalties imposed by the Original Authority were overturned due to lack of concrete evidence and failure to adhere to legal provisions.</description>
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