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    <title>2018 (10) TMI 893 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, finding that the Department failed to substantiate the allegations of clandestine manufacture and removal of MS ingots and that the seizure and confiscation of the ingots were not justified. The Tribunal emphasized the need for corroborative evidence in cases of clandestine removal and found the Department&#039;s reliance on uncorroborated private records and retracted statements insufficient.</description>
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      <title>2018 (10) TMI 893 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=368927</link>
      <description>The Tribunal allowed the appeals, finding that the Department failed to substantiate the allegations of clandestine manufacture and removal of MS ingots and that the seizure and confiscation of the ingots were not justified. The Tribunal emphasized the need for corroborative evidence in cases of clandestine removal and found the Department&#039;s reliance on uncorroborated private records and retracted statements insufficient.</description>
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