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    <title>2019 (9) TMI 1588 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, set aside the impugned order, and held that the appellant was entitled to consequential benefits in accordance with law. The appellant had sufficiently established the receipt of inputs along with duty-paying documents, and the Department&#039;s reliance on third-party statements without cross-examination was deemed insufficient to prove the allegations.</description>
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      <description>The Tribunal allowed the appeals, set aside the impugned order, and held that the appellant was entitled to consequential benefits in accordance with law. The appellant had sufficiently established the receipt of inputs along with duty-paying documents, and the Department&#039;s reliance on third-party statements without cross-examination was deemed insufficient to prove the allegations.</description>
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