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    <title>2018 (10) TMI 946 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal in an aerated water manufacturing case, setting aside the confirmed duty demand, interest, and penalty imposed on the appellant. The demand was found unsustainable due to lack of concrete evidence and reliance on assumptions by the Revenue. The Tribunal emphasized the necessity of considering all essential production factors and highlighted the insufficiency of evidence supporting allegations of clandestine removal. The faulty investigation methods by the Revenue led to baseless allegations, resulting in the appeal being allowed with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368980</link>
      <description>The Tribunal allowed the appeal in an aerated water manufacturing case, setting aside the confirmed duty demand, interest, and penalty imposed on the appellant. The demand was found unsustainable due to lack of concrete evidence and reliance on assumptions by the Revenue. The Tribunal emphasized the necessity of considering all essential production factors and highlighted the insufficiency of evidence supporting allegations of clandestine removal. The faulty investigation methods by the Revenue led to baseless allegations, resulting in the appeal being allowed with consequential relief.</description>
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      <pubDate>Tue, 28 Aug 2018 00:00:00 +0530</pubDate>
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