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    <title>2018 (5) TMI 818 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the department&#039;s order in a case involving allegations of fraudulent Cenvat credit availing, non-receipt of goods, fictitious transportation charges, lack of natural justice principles, and cash transactions. The Tribunal found the department&#039;s case lacking evidence, as it relied on unverified statements without cross-examination, no physical stock verification, absence of seized cash, and genuine transaction records by the appellants. Consequently, the Tribunal ruled in favor of the appellants, allowing all appeals due to the unsustainable nature of the department&#039;s case both legally and factually.</description>
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    <pubDate>Fri, 11 May 2018 00:00:00 +0530</pubDate>
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      <title>2018 (5) TMI 818 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=360254</link>
      <description>The Tribunal set aside the department&#039;s order in a case involving allegations of fraudulent Cenvat credit availing, non-receipt of goods, fictitious transportation charges, lack of natural justice principles, and cash transactions. The Tribunal found the department&#039;s case lacking evidence, as it relied on unverified statements without cross-examination, no physical stock verification, absence of seized cash, and genuine transaction records by the appellants. Consequently, the Tribunal ruled in favor of the appellants, allowing all appeals due to the unsustainable nature of the department&#039;s case both legally and factually.</description>
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