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    <title>2018 (10) TMI 758 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming a demand against the appellants for allegedly issuing non-duty paying invoices, citing lack of substantial evidence linking the invoices to clandestine removal of goods. Discrepancies in the Revenue&#039;s evidence, including retracted statements and unconfirmed deliveries, led the Tribunal to conclude that the charge was unproven. The appeals were allowed with consequential relief, emphasizing the absence of supporting factors like increased electricity consumption or raw material procurement.</description>
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      <description>The Tribunal set aside the order confirming a demand against the appellants for allegedly issuing non-duty paying invoices, citing lack of substantial evidence linking the invoices to clandestine removal of goods. Discrepancies in the Revenue&#039;s evidence, including retracted statements and unconfirmed deliveries, led the Tribunal to conclude that the charge was unproven. The appeals were allowed with consequential relief, emphasizing the absence of supporting factors like increased electricity consumption or raw material procurement.</description>
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      <pubDate>Fri, 28 Sep 2018 00:00:00 +0530</pubDate>
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