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Order Confirming Demand for Wrongful Cenvat Credit Availment Deemed Unsustainable; Initial Allegations Focused on Duty Evasion.

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....Clandestine removal of goods - the SCN is issued alleging evasion of duty and clandestine removal of goods. Whereas the order passed confirms the demand under wrongful availment of Cenvat Credit. Such an order at the outset in unsustainable - AT....