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    <title>2008 (5) TMI 118 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the respondents, rejecting the Revenue&#039;s appeal against the decision to set aside the penalty for suppression of facts to evade payment of duty. The Tribunal emphasized the importance of concrete evidence to prove allegations of suppression of facts or intent to evade duty, highlighting that mere non-submission of returns and registration cannot be the sole basis for penalty imposition.</description>
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      <description>The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the respondents, rejecting the Revenue&#039;s appeal against the decision to set aside the penalty for suppression of facts to evade payment of duty. The Tribunal emphasized the importance of concrete evidence to prove allegations of suppression of facts or intent to evade duty, highlighting that mere non-submission of returns and registration cannot be the sole basis for penalty imposition.</description>
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