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    <title>2024 (2) TMI 432 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand and penalties related to the alleged clandestine clearance of goods, citing the lack of corroborative evidence and failure to adhere to principles of natural justice. The decision emphasized the necessity of thorough investigation and proper evidence, noting deficiencies such as the absence of cross-examination and insufficient inquiry into invoices, buyers, and transporters. The appeals were allowed, granting consequential relief to the appellants, underscoring the importance of due process in tax-related matters.</description>
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      <description>The Tribunal set aside the demand and penalties related to the alleged clandestine clearance of goods, citing the lack of corroborative evidence and failure to adhere to principles of natural justice. The decision emphasized the necessity of thorough investigation and proper evidence, noting deficiencies such as the absence of cross-examination and insufficient inquiry into invoices, buyers, and transporters. The appeals were allowed, granting consequential relief to the appellants, underscoring the importance of due process in tax-related matters.</description>
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