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2007 (8) TMI 300 - AT - Central ExciseClandestine removal –case of Revenue is based upon the shortages in raw material without any corroborative evidence - search was conducted in a routine manner and there is no weighment sheet/report prepared which is necessary for stock verification - evidence in the present case is not sufficient to confirm the clandestine activity and consequently demand - as the show cause notice was issued after a period of 4 ½ years from the date of detection of shortages, demand is time-barred
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