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1994 (10) TMI 189 - CEGAT, CALCUTTAExtract: ....... Oudh Sugar Mills Ltd. (supra) squarely applies to the facts and circumstances of the case. The Department has failed to prove their case of clandestine removal. Accordingly, we do not find sufficient basis for confirming the demand and imposition of penalty on the Appellants. Hence, we allow the Appeal with consequential reliefs to the Appellants.
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