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2008 (7) TMI 231 - CESTAT NEW DELHIOn the basis of discrepancies found in 4 copies of the invoices, the proceedings were initiated against the appellant alleging that they have cleared the goods twice under the cover of the same invoices - discrepancies stands duly explained by the assessee - fact of such discrepancies, cannot lead ipso facto to the conclusion that all other invoices were also used as a means of double transportation - in absence of affirmative evidence to show clandestine removal, the charges cannot be upheld
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