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    <title>2020 (1) TMI 233 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision in a case involving alleged clandestine manufacture and clearance of aluminum ingots without duty payment. The Revenue&#039;s appeal was dismissed due to insufficient evidence to prove the allegations. The Tribunal emphasized the necessity of substantial evidence in establishing charges of clandestine activities in excise matters and highlighted the lack of proof linking the respondent to the alleged wrongdoing.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision in a case involving alleged clandestine manufacture and clearance of aluminum ingots without duty payment. The Revenue&#039;s appeal was dismissed due to insufficient evidence to prove the allegations. The Tribunal emphasized the necessity of substantial evidence in establishing charges of clandestine activities in excise matters and highlighted the lack of proof linking the respondent to the alleged wrongdoing.</description>
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