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    <title>2018 (5) TMI 1412 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed, and the impugned order was set aside due to insufficient evidence supporting the demand of Central Excise duty for clandestine removal of M.S. Ingots. The judgment emphasized the need for corroborative evidence and highlighted that relying solely on third-party records is insufficient to establish such demands. The penalty imposed on the director was also set aside based on the legal position and factual circumstances of the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360848</link>
      <description>The appeal was allowed, and the impugned order was set aside due to insufficient evidence supporting the demand of Central Excise duty for clandestine removal of M.S. Ingots. The judgment emphasized the need for corroborative evidence and highlighted that relying solely on third-party records is insufficient to establish such demands. The penalty imposed on the director was also set aside based on the legal position and factual circumstances of the case.</description>
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      <pubDate>Wed, 23 May 2018 00:00:00 +0530</pubDate>
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