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2007 (6) TMI 477 - AT - Central ExciseClandestine removal - Shortage of final product and cenvatted raw material - Held that: - apart from shortages detected at the time of visit of the officers, which in any case are on the lower side, there is no evidence on record to establish clandestine manufacture and removal of goods - there is, virtually, no evidence on record to establish the fact of clandestine removal, onus for which lies upon the Revenue - appeal allowed - decided in favor of appellant.
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