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2007 (9) TMI 235 - CESTAT AHMEDABADCredit taken by the appellant on the goods returned by purchaser - appellant not produced any evidence to prove that the very same finished goods were received back - no plausible explanation as to why there was so much delay of 40 to 140 days in receiving back the finished goods from the date of clearance – credit deniable – in respect of goods found unaccounted, explanation of appellant that such goods were in process of final packing is not disputed by dept. so confiscation is not justified
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