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2004 (10) TMI 126 - CESTAT, NEW DELHI
Extract:
....... an error of law. The Tribunal has also held in many decisions that it is well settled that the charge of clandestine removal has to be established by the Department against a manufacture by adducing cogent and tangible evidence which are not forthcoming in the present matters. We, therefore, set aside the impugned order and allow both the appeals.