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2009 (12) TMI 911 - CESTAT AHMEDABADClandestine removal - forged copies of Central Excise invoices along with challans-cum-proforma invoices evidencing clearances of goods by the appellants - Held that: - It is a case where Department has failed to made out a case against the appellants with corroborative evidences, which could have been done by them easily by verifying the fact of clandestine removal from the transporters as well as buyers of the appellants - no investigation was done about the productions made in the appellant’s factory for excess production and its removal without payment of duty - appeal allowed - decided in favor of appellant.
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