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2004 (7) TMI 455 - AT - Central ExciseExtract: .......to build up the case of clandestine removal of inputs, some independent corroborative evidence is required, which is missing in this case. 6. emsp On the basis of the discussion above, I hold that the case of clandestine removal of the inputs is not well substantiated. Therefore, I allow the appeal and set aside the orders of the lower authorities.
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