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2010 (7) TMI 369 - CESTAT, NEW DELHIClandestine manufacture and removal – Excess goods - allegation of clandestine manufacture and removal of the goods by an assessee the initial burden lies upon the Department to prove the same - assessee himself admits certain basic facts which lead to clear conclusion about clandestine manufacture and clandestine removal of the goods from the factory, onus obviously shifted upon the assessee to disprove the facts established by the Department on the basis of admissions made by the assessee
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