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    <title>2018 (10) TMI 4 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the orders confirming Central Excise duty demands and penalties against the appellant. The charges of clandestine clearance were not supported by sufficient evidence, as reliance on third-party documents alone was deemed insufficient. The Tribunal emphasized the necessity of clinching evidence in such cases and ruled in favor of the appellant, highlighting that findings of clandestine removal cannot solely rely on third-party records.</description>
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      <title>2018 (10) TMI 4 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=368038</link>
      <description>The Tribunal set aside the orders confirming Central Excise duty demands and penalties against the appellant. The charges of clandestine clearance were not supported by sufficient evidence, as reliance on third-party documents alone was deemed insufficient. The Tribunal emphasized the necessity of clinching evidence in such cases and ruled in favor of the appellant, highlighting that findings of clandestine removal cannot solely rely on third-party records.</description>
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      <pubDate>Thu, 13 Sep 2018 00:00:00 +0530</pubDate>
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