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    <title>2022 (1) TMI 1296 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the demands and penalties imposed on the appellants, except for a partial confirmation against Keyman Laminators. The appeals by the Revenue were dismissed. The Tribunal emphasized the need for substantial and corroborative evidence to establish charges of clandestine removal and held that reliance on third-party documents and retracted statements was insufficient.</description>
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      <description>The Tribunal set aside the demands and penalties imposed on the appellants, except for a partial confirmation against Keyman Laminators. The appeals by the Revenue were dismissed. The Tribunal emphasized the need for substantial and corroborative evidence to establish charges of clandestine removal and held that reliance on third-party documents and retracted statements was insufficient.</description>
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