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2007 (6) TMI 465 - CESTAT, BANGALOREExtract: .......f defective cigarettes. We are of the considered opinion that the Department has not discharged their onus with regard to the clandestine removal of the goods without payment of duty. The impugned order is not legal and proper and the same is set aside. The appeal is allowed with consequential relief if any. (Pronounced and dictated the open Court)
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