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    <title>2018 (9) TMI 1484 - CESTAT NEW DELHI</title>
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    <description>The appeals were allowed by the Tribunal, granting consequential relief to the appellant. The demand of duty, interest, and penalty amounting to Rs. 10,53,147 was confirmed, while penalties imposed on individuals and a registered dealer were set aside. The Tribunal emphasized the necessity of corroborative evidence in cases of clandestine removal and overturned the penalties based solely on third-party records. The order under challenge was deemed liable to be set aside due to a previous judgment in favor of the assessee.</description>
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      <description>The appeals were allowed by the Tribunal, granting consequential relief to the appellant. The demand of duty, interest, and penalty amounting to Rs. 10,53,147 was confirmed, while penalties imposed on individuals and a registered dealer were set aside. The Tribunal emphasized the necessity of corroborative evidence in cases of clandestine removal and overturned the penalties based solely on third-party records. The order under challenge was deemed liable to be set aside due to a previous judgment in favor of the assessee.</description>
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