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2002 (12) TMI 538 - AT - Central ExciseExtract: ....... demand raised, only on the basis of note books recovered from another person rsquo s premises and without making any investigation regarding the correctness of the entries, is not sustainable and is set aside. 9. emsp As the appeal filed by the appellants is allowed, there is no merit in the appeals filed by the Revenue and the same are dismissed.
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