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    <title>2018 (9) TMI 496 - DELHI HIGH COURT</title>
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    <description>The Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruling in favor of the assessee. It found that the evidence presented, including computer printouts and statements, was not sufficient to prove clandestine removal without corroborative evidence. The Tribunal deemed the Revenue&#039;s calculations as fanciful and emphasized the need for proper investigations and tangible evidence to support allegations. Consequently, the appeal was dismissed, and the questions of law were answered against the Revenue and in favor of the assessee.</description>
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    <pubDate>Wed, 29 Aug 2018 00:00:00 +0530</pubDate>
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      <title>2018 (9) TMI 496 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=366760</link>
      <description>The Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruling in favor of the assessee. It found that the evidence presented, including computer printouts and statements, was not sufficient to prove clandestine removal without corroborative evidence. The Tribunal deemed the Revenue&#039;s calculations as fanciful and emphasized the need for proper investigations and tangible evidence to support allegations. Consequently, the appeal was dismissed, and the questions of law were answered against the Revenue and in favor of the assessee.</description>
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      <pubDate>Wed, 29 Aug 2018 00:00:00 +0530</pubDate>
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