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2012 (5) TMI 324 - CESTAT, NEW DELHIClandestine removal - incriminating documents in the shape of katcha parchis - held that:- there is no positive cogent evidence relating said katcha parchis to the goods manufactured - No buyers stand identified along with identification of transporter etc. - confirmation of demand on the basis of katcha parchis cannot be held to be sustainable. - Decided in favor of assessee.
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