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    <title>2002 (2) TMI 248 - CEGAT, KOLKATA</title>
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    <description>The Tribunal set aside the duty demand and penalty imposed under section 11AC of the Act on the appellant for alleged clandestine removal of HDPE fabrics. The Tribunal emphasized the lack of concrete evidence supporting the Revenue&#039;s claims and questioned the selection of specific financial years for calculation. It highlighted the necessity of tangible proof to establish clandestine removal, ultimately allowing the appeal and providing relief to the appellants.</description>
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    <pubDate>Fri, 01 Feb 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=51341</link>
      <description>The Tribunal set aside the duty demand and penalty imposed under section 11AC of the Act on the appellant for alleged clandestine removal of HDPE fabrics. The Tribunal emphasized the lack of concrete evidence supporting the Revenue&#039;s claims and questioned the selection of specific financial years for calculation. It highlighted the necessity of tangible proof to establish clandestine removal, ultimately allowing the appeal and providing relief to the appellants.</description>
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