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2009 (10) TMI 769 - AT - Central ExciseClandestine removal - demand based on presumption - Held that: - no cogent evidence having been brought to record to suggest deal of all the three parties with intimate connection or nexus of each other. This proves that the proceeding has been ill founded - There cannot be any presumption or suspicion for an arbitrarily taxation without any cogent evidence being brought to record - appeal dismissed - decided against Revenue.
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