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2003 (4) TMI 334 - CEGAT, MUMBAIExtract: .......to stand on. Moreover, the yield percentage remaining more or less constant over all the years discredit the allegation of the department that during only one year there was clandestine removal of the raw material. Accordingly, we have no hesitation in setting aside the impugned order which is not based on sound evidence. 5. emsp Appeal is allowed.
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