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2012 (6) TMI 279 - AT - Central ExciseClandestine removal of goods - confirmation of demand on the basis of shortages of raw material and the hypothetical calculations of production of final product and clandestine clearances of the same - demand dropped by Commissioner(Appeals) on ground that charges of clandestine removal cannot be established on the basis of presumptions - Held that:- In view of difference in opinion of the members regarding whether the case of clandestine removal made out by Revenue is to be upheld or dropped, matter referred to Larger bench.
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