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    <title>2019 (4) TMI 1410 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeals, emphasizing the importance of proper evidence and investigation in establishing duty evasion and justifying penalties in such cases. The allegations of Central Excise Duty evasion were not upheld due to insufficient evidence and lack of sustained demand for duty payment. Penalties imposed on the company and connected persons were deemed unjustified, highlighting the necessity of thorough investigation and reliable evidence in such matters.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeals, emphasizing the importance of proper evidence and investigation in establishing duty evasion and justifying penalties in such cases. The allegations of Central Excise Duty evasion were not upheld due to insufficient evidence and lack of sustained demand for duty payment. Penalties imposed on the company and connected persons were deemed unjustified, highlighting the necessity of thorough investigation and reliable evidence in such matters.</description>
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