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    <title>2008 (4) TMI 96 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, affirming the Commissioner (Appeals) decision in a case involving allegations of clandestine removal of goods. The judgment emphasized the importance of reliable evidence and proper procedures in adjudication processes. The Tribunal found issues with the inculpatory statement relied upon, lacking supporting evidence and cross-examination. Due to the lack of conclusive evidence connecting the goods&#039; source to the accused party and discrepancies in recorded statements, the appeal was dismissed.</description>
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      <title>2008 (4) TMI 96 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=30261</link>
      <description>The Tribunal dismissed the appeal, affirming the Commissioner (Appeals) decision in a case involving allegations of clandestine removal of goods. The judgment emphasized the importance of reliable evidence and proper procedures in adjudication processes. The Tribunal found issues with the inculpatory statement relied upon, lacking supporting evidence and cross-examination. Due to the lack of conclusive evidence connecting the goods&#039; source to the accused party and discrepancies in recorded statements, the appeal was dismissed.</description>
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