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    <title>2018 (5) TMI 97 - CESTAT AHMEDABAD</title>
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    <description>The Member, after considering arguments and precedents, found the reliance on statements without corroborative evidence insufficient to sustain duty demands and penalties for alleged clandestine removal of goods. The impugned order was deemed unsustainable, emphasizing the necessity of factual support and legal substantiation beyond mere statements. Consequently, the order was set aside, and the appeals were allowed, stressing the importance of comprehensive investigation and evidentiary support in indirect taxation matters.</description>
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      <description>The Member, after considering arguments and precedents, found the reliance on statements without corroborative evidence insufficient to sustain duty demands and penalties for alleged clandestine removal of goods. The impugned order was deemed unsustainable, emphasizing the necessity of factual support and legal substantiation beyond mere statements. Consequently, the order was set aside, and the appeals were allowed, stressing the importance of comprehensive investigation and evidentiary support in indirect taxation matters.</description>
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