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    <title>2024 (6) TMI 1319 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned orders against the appellants, M/s. Union Enterprises and Atlanta Commodities Pvt. Ltd., regarding clandestine removal of goods allegations. It remanded the case back to the Adjudicating Authority for fresh adjudication, emphasizing the necessity of testing statements under Section 9D of the Excise Act and requiring cogent evidence. The Tribunal instructed the Adjudicating Authority to consider all issues afresh, ensuring adherence to legal standards and principles of justice. The appeals were disposed of, with directions for a comprehensive review and further proceedings.</description>
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      <description>The Tribunal set aside the impugned orders against the appellants, M/s. Union Enterprises and Atlanta Commodities Pvt. Ltd., regarding clandestine removal of goods allegations. It remanded the case back to the Adjudicating Authority for fresh adjudication, emphasizing the necessity of testing statements under Section 9D of the Excise Act and requiring cogent evidence. The Tribunal instructed the Adjudicating Authority to consider all issues afresh, ensuring adherence to legal standards and principles of justice. The appeals were disposed of, with directions for a comprehensive review and further proceedings.</description>
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