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2014 (2) TMI 1325 - AT - Central ExciseClandestine removal - shortage of stock - Held that: - apart from shortages, there is no other evidence on record corroborating the allegation of removal of either the raw material or the final product. In such a case, the appellate authority has rightly held that clandestine activities cannot be proved against the assessee - appeal dismissed - decided against Revenue.
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