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2003 (11) TMI 146 - CESTAT, CHENNAI
Extract:
.......tails contained in the file is not sufficient to prove the charge of clandestine removal as noted in several judgments of the Tribunal relied by the Commissioner (Appeals). The order is legal, proper and a correct one. There is no evidence available to sustain the charge. Therefore, there is no merit in the Revenue appeal and the same is dismissed.