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    <title>2018 (11) TMI 289 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal found in favor of the appellant, M/s Pelican Tobacco (India) Pvt. Ltd., in a case involving allegations of clandestine removal of goods without payment of duty. The Tribunal held that the unit was under the physical control of Central Excise Officers, making the allegations unsustainable. The evidence presented was deemed insufficient to substantiate the claims, leading to the dismissal of the demand for duty amounting to approximately Rs. 39 crores and the penalties imposed on the directors. The appeals were allowed, and the appellant was entitled to consequential relief.</description>
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    <pubDate>Tue, 18 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 289 - CESTAT ALLAHABAD</title>
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      <description>The Tribunal found in favor of the appellant, M/s Pelican Tobacco (India) Pvt. Ltd., in a case involving allegations of clandestine removal of goods without payment of duty. The Tribunal held that the unit was under the physical control of Central Excise Officers, making the allegations unsustainable. The evidence presented was deemed insufficient to substantiate the claims, leading to the dismissal of the demand for duty amounting to approximately Rs. 39 crores and the penalties imposed on the directors. The appeals were allowed, and the appellant was entitled to consequential relief.</description>
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