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    <title>2020 (2) TMI 809 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a case involving alleged clandestine removal of goods based on detected shortages during a factory visit. The tribunal emphasized the Revenue&#039;s burden to prove such allegations with sufficient evidence, noting that mere stock discrepancies are insufficient. As there was no admission or evidence of clandestine removal by the appellant, the duty demand confirmation was set aside, and the appeal was allowed with consequential relief granted.</description>
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      <title>2020 (2) TMI 809 - CESTAT ALLAHABAD</title>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a case involving alleged clandestine removal of goods based on detected shortages during a factory visit. The tribunal emphasized the Revenue&#039;s burden to prove such allegations with sufficient evidence, noting that mere stock discrepancies are insufficient. As there was no admission or evidence of clandestine removal by the appellant, the duty demand confirmation was set aside, and the appeal was allowed with consequential relief granted.</description>
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