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2015 (10) TMI 1934 - AT - Central ExciseDuty demand - Clandestine removal of goods - Held that:- It is well settled law that the allegations of clandestine removal, being serious allegations, are required to be discharged by the Revenue by production of sufficient and relatable evidences. The same cannot be upheld on the basis of doubts or assumptions and presumptions. I find that the evidence in the present case is insufficient and does not lead to inevitable conclusion of clandestine removal. Accordingly, I set aside the impugned order - Decided in favour of assessee.
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