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    <description>The Tribunal upheld the dropping of the major demand but set aside the penalty imposed on the broker/commission agent. The decision was based on the lack of evidence linking the appellant to clandestine activities and emphasized the importance of corroborative evidence in excise cases. The judgment serves as a reminder of the necessity for concrete proof to support allegations of wrongdoing in excise matters, ensuring fair adjudication and penalty imposition.</description>
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      <description>The Tribunal upheld the dropping of the major demand but set aside the penalty imposed on the broker/commission agent. The decision was based on the lack of evidence linking the appellant to clandestine activities and emphasized the importance of corroborative evidence in excise cases. The judgment serves as a reminder of the necessity for concrete proof to support allegations of wrongdoing in excise matters, ensuring fair adjudication and penalty imposition.</description>
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