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2005 (6) TMI 406 - AT - Central ExciseExtract: ....... have been cleared clandestinely in the absence of any corroborative evidence. In view of these rulings and the findings of the Commissioner being correct on the facts, the same is upheld by dismissing the Revenue appeal as devoid on merits. Ordered accordingly. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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