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    <title>2018 (4) TMI 1737 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the duty demand and penalties imposed on the manufacturing unit and its Director due to insufficient evidence to prove clandestine removal of goods. The decision aligned with a previous ruling in a similar case, M/s DSR Steels Pvt. Ltd., where evidence presented by the Revenue was deemed inadequate. The Tribunal granted relief to the appellants based on the consistency in investigations and evidence collected from cases related to the entity issuing the invoices.</description>
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      <description>The Tribunal set aside the duty demand and penalties imposed on the manufacturing unit and its Director due to insufficient evidence to prove clandestine removal of goods. The decision aligned with a previous ruling in a similar case, M/s DSR Steels Pvt. Ltd., where evidence presented by the Revenue was deemed inadequate. The Tribunal granted relief to the appellants based on the consistency in investigations and evidence collected from cases related to the entity issuing the invoices.</description>
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