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2007 (10) TMI 217 - HC - Central ExciseTribunal held that Revenue has failed to produce any evidence of clandestine removal & sale of goods - tribunal found that demand of duty on raw material found short is based on the presumption that the raw material must have been used in mfg. final products - suspicion cannot replace the requirement of proof by presuming that there was mens rea - jurisdiction of Tribunal u/s 35A & 35C is different from power of HC u/s 35G – revenue’s appeal dismissed – tribunal order is justified
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