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    <title>2019 (2) TMI 1550 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s order due to violations of natural justice principles, defiance of tribunal orders, unreliable evidence from coerced statements, lack of crucial documents like pay-in slips, and retracted statements without corroboration. The absence of evidence linking bank deposits to duty evasion and insufficient proof of fraud or suppression led to the decision. The confiscation of goods was deemed legally flawed as they were provisionally released. The case highlighted the importance of procedural fairness and evidentiary reliability in tax disputes.</description>
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      <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s order due to violations of natural justice principles, defiance of tribunal orders, unreliable evidence from coerced statements, lack of crucial documents like pay-in slips, and retracted statements without corroboration. The absence of evidence linking bank deposits to duty evasion and insufficient proof of fraud or suppression led to the decision. The confiscation of goods was deemed legally flawed as they were provisionally released. The case highlighted the importance of procedural fairness and evidentiary reliability in tax disputes.</description>
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