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2004 (7) TMI 577 - AT - Central ExciseExtract: .......ord to prove the clandestine manufacture/removal of the goods during the period in dispute by the respondents. He has rightly set aside the duty demand and penalties, as imposed by the adjudicating authority on the respondents. Therefore, the impugned order passed by the Commissioner (Appeals) is upheld and the appeals of the Revenue are dismissed.
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