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    <title>2018 (6) TMI 1075 - MADRAS HIGH COURT</title>
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    <description>The Court addressed the lack of documentary evidence in a duty evasion case related to soap manufacturing. It emphasized the importance of full disclosure and directed the petitioner to provide details of purchases. The Settlement Commission was instructed to consider the investigation report and evidence presented. The Court highlighted the significance of oral evidence and cooperation from Revenue. The matter was remitted for further review, stressing the need for positive evidence and a comprehensive disclosure for effective dispute resolution.</description>
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