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2007 (1) TMI 481 - CESTAT, AHMEDABADExtract: ....... given by the excise clerk at the time of visit and in absence of any evidence that the quantities mentioned in rough sheet are cleared without payment of duty the demand is not sustainable hence set aside. Accordingly, both the appeals are allowed with consequential relief, if any in accordance with law. (Dictated and pronounced in the Open Court)
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