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    <title>2018 (8) TMI 91 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal, SC Bangalore, allowed the appeals by M/s. Singh Ispat Ltd., setting aside the Commissioner&#039;s order based on lack of substantial evidence. The Tribunal considered the acquittal by the Special Court for Economic Offences and alignment of findings, providing relief to the appellants due to insufficient proof of excess stock and suppression of production allegations. The decision emphasized the importance of concrete evidence and highlighted discrepancies in stock estimation methods, ultimately favoring the appellant&#039;s position.</description>
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      <description>The Appellate Tribunal, SC Bangalore, allowed the appeals by M/s. Singh Ispat Ltd., setting aside the Commissioner&#039;s order based on lack of substantial evidence. The Tribunal considered the acquittal by the Special Court for Economic Offences and alignment of findings, providing relief to the appellants due to insufficient proof of excess stock and suppression of production allegations. The decision emphasized the importance of concrete evidence and highlighted discrepancies in stock estimation methods, ultimately favoring the appellant&#039;s position.</description>
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