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2007 (1) TMI 426 - AT - Central ExciseExtract: .......lied and could have been verified from the contemporaneous record at the time when the Inspector visited the factory and most likely would have been so verified. 13. emsp For the above reasons, the impugned order cannot be sustained and is hereby setting aside and the appeal is allowed with consequential reliefs. (Order dictated in the open Court).
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