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2007 (3) TMI 521 - AT - Central ExciseExtract: ....... tangible evidence to lead to inevitable conclusion of clandestine manufacture and removal. The entire case of the Revenue is based on the retracted confessional statement of the partner, which does not inspire any confidence. As such, I set aside the impugned order, allow the appeal with consequential relief to the appellant. (Pronounced in Court)
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