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2012 (11) TMI 145 - CESTAT, AHMEDABADClandestine removal of goods - allegation of the department was that the party had clandestinely manufactured and removed excisable goods without payment of duty – Held that:- Demand of any amount of duty must have necessarily a quantitative basis, for which mathematical precision is required - This attribute is missing in this case - In this case no investigation whatsoever has been conducted as regards the duplicate set of invoices – in favor of assessee
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