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    <title>2025 (10) TMI 1072 - CESTAT AHMEDABAD</title>
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    <description>CESTAT held that charges of clandestine removal against the firm lacked independent corroborative evidence and relied improperly on third-party statements; consequently the demand and penalties under Rule 26 CE Rules, 2002 against the partners were unsustainable. The Tribunal set aside the fines and penalties imposed by the Commissioner, allowed the appeals, and remitted no further liability against the appellants on the disputed clandestine removal findings.</description>
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      <title>2025 (10) TMI 1072 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=780276</link>
      <description>CESTAT held that charges of clandestine removal against the firm lacked independent corroborative evidence and relied improperly on third-party statements; consequently the demand and penalties under Rule 26 CE Rules, 2002 against the partners were unsustainable. The Tribunal set aside the fines and penalties imposed by the Commissioner, allowed the appeals, and remitted no further liability against the appellants on the disputed clandestine removal findings.</description>
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