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2003 (11) TMI 379 - AT - Central ExciseExtract: ....... linkage of the appellant with the said activity. The statements without any tangible, collateral evidence have no evidential value and cannot be used against the appellant. 6. emsp I, therefore, hold that the order passed by the ld. Commissioner (Appeals) is sustainable and the appeal filed by the Revenue being devoid of merits is hereby rejected.
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