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2013 (7) TMI 751 - AT - Central ExciseClandestine Removal of goods – Held that:- Allegation of clandestine removal are required to be proved by production of sufficient and tangible evidence. Recovery of kaccha slips from the gate keeper of another unit read with the inculpating statement of the authorized representative of third party cannot be held to be admissible evidence so as to uphold the allegation of clandestine removal, especially when such persons have not been tendered for cross-examination – Decided against the Revenue.
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