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    <title>2019 (8) TMI 527 - CESTAT KOLKATA</title>
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    <description>The tribunal found that the department failed to prove allegations of clandestine removal and undervaluation by M/s BFCL and M/s GFA. The computer printouts used as evidence did not meet legal requirements, rendering them inadmissible. Procedural lapses in electronic evidence handling were noted, and the burden of proof was not met with substantial evidence. As a result, the tribunal set aside the order and ruled in favor of the appellants, granting them relief.</description>
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      <title>2019 (8) TMI 527 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=384338</link>
      <description>The tribunal found that the department failed to prove allegations of clandestine removal and undervaluation by M/s BFCL and M/s GFA. The computer printouts used as evidence did not meet legal requirements, rendering them inadmissible. Procedural lapses in electronic evidence handling were noted, and the burden of proof was not met with substantial evidence. As a result, the tribunal set aside the order and ruled in favor of the appellants, granting them relief.</description>
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