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    <title>2018 (12) TMI 369 - CESTAT CHANDIGARH</title>
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    <description>The tribunal set aside the demands and penalties imposed on M/s. SSP and M/s. JKP due to insufficient evidence, reliance on retracted statements, and denial of cross-examination. The joint duty demand against the companies was found unsustainable as they operated independently. Penalties on associated individuals were also overturned, citing uncorroborated evidence. The tribunal emphasized violations of natural justice in denying cross-examination and concluded in favor of the appellants, allowing the appeals with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=371600</link>
      <description>The tribunal set aside the demands and penalties imposed on M/s. SSP and M/s. JKP due to insufficient evidence, reliance on retracted statements, and denial of cross-examination. The joint duty demand against the companies was found unsustainable as they operated independently. Penalties on associated individuals were also overturned, citing uncorroborated evidence. The tribunal emphasized violations of natural justice in denying cross-examination and concluded in favor of the appellants, allowing the appeals with consequential relief.</description>
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