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2006 (9) TMI 403 - CESTAT, BANGALOREExtract: ....... the Revenue has to establish with evidence the allegation of suppression of facts as well as the suppression of production and clearance of goods clandestinely without payment of duty. In the absence of evidence, the dropping of demands is justified. There is no merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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