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2006 (8) TMI 454 - AT - Central ExciseExtract: .......er evidence to substantiate the allegation. Without corroboration, it is not proper to fix duty liability based on Railway Receipts. In these circumstances, further action against the Respondents cannot be taken. I do not find any infirmity in the impugned order. Hence I reject the Revenue rsquo s appeal. (Pronounced in the open court on 14-8-2006)
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