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2004 (3) TMI 699 - CESTAT, NEW DELHIExtract: ....... of ingot is not sufficient to reach the conclusion that the said ingot would have been used in the manufacture of saria and its subsequent removal without payment of duty. The suspicision, whosoever, big, cannot be a substitute for proof. We, therefore, find no infirmity in the impugned order and accordingly reject the appeal filed by the Revenue.
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