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    <title>2018 (5) TMI 1780 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the impugned order, ruling that the Revenue failed to prove the allegations of clandestine manufacture and clearance of goods by the respondents. The appeal by the Revenue was dismissed, and no duty was found payable by the respondents due to lack of evidence linking the surrendered income to clandestine activities.</description>
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      <description>The Tribunal upheld the impugned order, ruling that the Revenue failed to prove the allegations of clandestine manufacture and clearance of goods by the respondents. The appeal by the Revenue was dismissed, and no duty was found payable by the respondents due to lack of evidence linking the surrendered income to clandestine activities.</description>
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