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2009 (3) TMI 688 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), KOLKATA-Extract: .......tral Excise Rules, 2002. rdquo 25. emsp The consumption of electricity appears suspicious but in the absence of any other supportive evidences, the charge of clandestine removal cannot be accepted. As such extending the benefit of doubt to the Appellant, I set aside the impugned order and allow the Appeal with consequential relief to the Appellant.
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