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    <title>2018 (8) TMI 1875 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court of PUNJAB &amp;amp; HARYANA upheld the Tribunal&#039;s decision in CEA Nos. 56 and 71 of 2015, dismissing the appeals as no substantial question of law arose. The judgment emphasized the necessity of tangible evidence in proving duty evasion allegations and highlighted the importance of accurate calculations and legal precedents in such cases. The Tribunal set aside the substantial demand and penalty imposed on the respondent&#039;s company and its Managing Director due to lack of concrete evidence supporting the allegations of clandestine removal of raw materials.</description>
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