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    <title>2020 (6) TMI 253 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing the insufficiency of third-party evidence and the time-barred nature of the proceedings. The impugned order demanding duty, interest, and penalties was set aside, granting relief to the appellants due to lack of concrete evidence linking them to the alleged activities at M/s Pankaj Ispat Limited. The appeal succeeded based on the Tribunal&#039;s findings regarding the inadequacy of evidence and the delayed action by the Revenue, ultimately resulting in a favorable outcome for the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellant, emphasizing the insufficiency of third-party evidence and the time-barred nature of the proceedings. The impugned order demanding duty, interest, and penalties was set aside, granting relief to the appellants due to lack of concrete evidence linking them to the alleged activities at M/s Pankaj Ispat Limited. The appeal succeeded based on the Tribunal&#039;s findings regarding the inadequacy of evidence and the delayed action by the Revenue, ultimately resulting in a favorable outcome for the appellants.</description>
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