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    <title>2018 (11) TMI 1017 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellants, M/s. Standard Oil and Grease (SOG), in a case involving demands related to clearance of raw materials and finished goods to sister units without reversal of Cenvat credit and payment of excise duty. The Tribunal found that the department failed to provide conclusive evidence of clandestine removal of finished goods, emphasizing the burden of proof on the department. As a result, the Tribunal set aside the confirmed demand of Rs. 20,49,510/- and allowed the appeal, giving the benefit of doubt to the assessee.</description>
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      <title>2018 (11) TMI 1017 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=370674</link>
      <description>The Tribunal ruled in favor of the appellants, M/s. Standard Oil and Grease (SOG), in a case involving demands related to clearance of raw materials and finished goods to sister units without reversal of Cenvat credit and payment of excise duty. The Tribunal found that the department failed to provide conclusive evidence of clandestine removal of finished goods, emphasizing the burden of proof on the department. As a result, the Tribunal set aside the confirmed demand of Rs. 20,49,510/- and allowed the appeal, giving the benefit of doubt to the assessee.</description>
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