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    <title>2021 (12) TMI 1010 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order as the Revenue failed to prove the case of clandestine removal of excisable goods beyond doubt. Lack of concrete evidence, reliance on unsigned documents, and denial of cross-examination requests led to the decision. Both appeals were allowed, stressing the necessity of substantial evidence in such cases.</description>
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      <description>The Tribunal set aside the impugned order as the Revenue failed to prove the case of clandestine removal of excisable goods beyond doubt. Lack of concrete evidence, reliance on unsigned documents, and denial of cross-examination requests led to the decision. Both appeals were allowed, stressing the necessity of substantial evidence in such cases.</description>
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