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    <title>2022 (10) TMI 318 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, setting aside the duty demand and penalties imposed on the appellants. The department failed to prove allegations of clandestine removal, as there was insufficient evidence of wrongdoing. The reliance on third-party documents and untested statements without corroborative evidence was deemed inadequate. The order under challenge was overturned, and penalties on co-appellants were also quashed due to lack of a cogent basis for the duty demand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=428760</link>
      <description>The Tribunal allowed the appeals, setting aside the duty demand and penalties imposed on the appellants. The department failed to prove allegations of clandestine removal, as there was insufficient evidence of wrongdoing. The reliance on third-party documents and untested statements without corroborative evidence was deemed inadequate. The order under challenge was overturned, and penalties on co-appellants were also quashed due to lack of a cogent basis for the duty demand.</description>
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      <pubDate>Fri, 07 Oct 2022 00:00:00 +0530</pubDate>
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