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2010 (11) TMI 171 - AT - Central ExciseDemand - Clandestine removal - It is now a settled law that any charge of clandestine removal on the basis of shortages found on stock verification is required to be proved by corroborative evidence - In such a scenario, the lower authorities have come to a correct finding that such shortages may lead to suspicion but in the absence of any positive and tangible evidence as regards clandestine removal, the allegations cannot be upheld - There is no inventory on record and no details as to how such a huge quantum was verified by the officers - Decided in the favour of the assessee
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