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    <title>2018 (7) TMI 523 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the demand, interest, and penalty imposed on the appellant for alleged clandestine removal of goods due to insufficient evidence beyond record discrepancies, emphasizing the necessity for tangible proof to substantiate such charges. The decision highlighted the burden on the Revenue to prove clandestine activities with concrete evidence, ultimately leading to the overturning of the Central Excise duty demand and recovery, interest imposition, and penalty under specific rules.</description>
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      <description>The Tribunal set aside the demand, interest, and penalty imposed on the appellant for alleged clandestine removal of goods due to insufficient evidence beyond record discrepancies, emphasizing the necessity for tangible proof to substantiate such charges. The decision highlighted the burden on the Revenue to prove clandestine activities with concrete evidence, ultimately leading to the overturning of the Central Excise duty demand and recovery, interest imposition, and penalty under specific rules.</description>
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