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2016 (3) TMI 1295 - AT - Central ExciseClandestine removal - absence of tangible evidence to prove that goods removed clandestinely - Held that: - Since the Commissioner (Appeals) has recorded the specific findings that clandestine removal of excisable goods has not been proved by the Department with any tangible evidence and allowed the appeal in favour of the respondent, I do not find it appropriate to interfere with the said findings in the impugned order - appeal dismissed - decided against Revenue.
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