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    <title>2003 (11) TMI 148 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision to set aside the demand for clandestine manufacturing and removal of goods. The Tribunal found insufficient evidence and lack of corroborative proof, emphasizing the principle that suspicion cannot replace proof. The benefit of doubt was given to the assessees, leading to the dismissal.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision to set aside the demand for clandestine manufacturing and removal of goods. The Tribunal found insufficient evidence and lack of corroborative proof, emphasizing the principle that suspicion cannot replace proof. The benefit of doubt was given to the assessees, leading to the dismissal.</description>
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