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    <title>2019 (3) TMI 109 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, set aside the impugned order, and left the question of limitation open. The judgment emphasized the lack of corroborative evidence, the unreliability of data retrieved from electronic devices, and the improper stock verification methods. Penalties on the company and its director were deemed not imposable due to the unsustainable demand of duty.</description>
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      <description>The Tribunal allowed the appeals, set aside the impugned order, and left the question of limitation open. The judgment emphasized the lack of corroborative evidence, the unreliability of data retrieved from electronic devices, and the improper stock verification methods. Penalties on the company and its director were deemed not imposable due to the unsustainable demand of duty.</description>
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