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    <title>2021 (4) TMI 718 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the duty demand confirmation against the present appellant, emphasizing the insufficiency of evidence and reliance on third-party records to prove allegations of clandestine removal. The judgment stressed the necessity of tangible evidence and proper certification in such cases, ultimately allowing the appeal and overturning the challenged order.</description>
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      <description>The Tribunal set aside the duty demand confirmation against the present appellant, emphasizing the insufficiency of evidence and reliance on third-party records to prove allegations of clandestine removal. The judgment stressed the necessity of tangible evidence and proper certification in such cases, ultimately allowing the appeal and overturning the challenged order.</description>
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