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    <title>2005 (2) TMI 425 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi set aside the duty demand, penalties, and confiscation of goods imposed on the appellants for clandestine manufacture and removal of Gutka. The lack of tangible evidence and reliance on assumptions led to the judgment favoring the appellants. The tribunal emphasized the necessity of cogent evidence in duty evasion cases, ultimately allowing the appeals and providing consequential relief to the appellants.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi set aside the duty demand, penalties, and confiscation of goods imposed on the appellants for clandestine manufacture and removal of Gutka. The lack of tangible evidence and reliance on assumptions led to the judgment favoring the appellants. The tribunal emphasized the necessity of cogent evidence in duty evasion cases, ultimately allowing the appeals and providing consequential relief to the appellants.</description>
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