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2008 (6) TMI 540 - CESTAT NEW DELHIExtract: ....... imposed under Section 11AC of the Act is not warranted. Revenue has failed to produce any evidence of clandestine removal of material by the respondents. So, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. (Order dictated and pronounced in the open Court)
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