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    <title>2003 (12) TMI 182 - CESTAT, NEW DELHI</title>
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    <description>The manufacturing company and its director successfully appealed against the lower authorities&#039; orders confirming a demand of Rs. 4,34,134/- due to alleged clandestine removal of goods. The judge found that the allegations lacked a basis as the marginal variation in production figures did not provide sufficient evidence of duty evasion. Emphasizing the need for concrete evidence, the judge set aside the orders of the lower authorities, highlighting the importance of substantiating claims of clandestine removal with credible proof.</description>
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      <link>https://www.taxtmi.com/caselaws?id=52501</link>
      <description>The manufacturing company and its director successfully appealed against the lower authorities&#039; orders confirming a demand of Rs. 4,34,134/- due to alleged clandestine removal of goods. The judge found that the allegations lacked a basis as the marginal variation in production figures did not provide sufficient evidence of duty evasion. Emphasizing the need for concrete evidence, the judge set aside the orders of the lower authorities, highlighting the importance of substantiating claims of clandestine removal with credible proof.</description>
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