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2009 (8) TMI 1015 - AT - Central ExciseClandestine removal - demand on the ground that the appellants could not produce evidence of purchase of goods sold by it from an external source - Held that: - Revenue has not established clandestine clearances by the appellants with any reliable evidence. In the instant case, no evidence has been gathered by the authorities for clandestine manufacture and clearance of excisable goods by the appellants. In the absence of positive and tangible evidence, finding of clandestine clearances and evasion of duty by the assessee cannot be sustained - appeal allowed - decided in favor of appellant.
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