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    <title>2021 (3) TMI 677 - CESTAT NEW DELHI</title>
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    <description>The appellant successfully challenged a duty demand based on alleged duty evasion and clandestine removal of excisable goods. The court found insufficient evidence against the appellant, emphasizing the importance of adhering to legal standards and requiring concrete evidence to support such allegations. The Order-in-Original was set aside, allowing the appeal in favor of the appellant. The judgment underscored the necessity of proper procedures and cogent evidence in cases involving duty evasion and clandestine activities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=405349</link>
      <description>The appellant successfully challenged a duty demand based on alleged duty evasion and clandestine removal of excisable goods. The court found insufficient evidence against the appellant, emphasizing the importance of adhering to legal standards and requiring concrete evidence to support such allegations. The Order-in-Original was set aside, allowing the appeal in favor of the appellant. The judgment underscored the necessity of proper procedures and cogent evidence in cases involving duty evasion and clandestine activities.</description>
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