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2000 (10) TMI 131 - CEGAT, CHENNAI
Extract:
.......e that evidence had been brought by the Revenue to sustain the case. But in the present case, such evidence is not available. Therefore, we hold that a private note book is not sufficient for confirming clandestine removal. Hence, we accept the prayer of the appellant for allowing the appeal by setting aside the impugned order. Ordered accordingly.