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2017 (1) TMI 365 - AT - Central ExciseCigarettes - clandestine removal of the goods - demand of duty, interest and penalty - Held that: - the appellant is under physical control of the Central Excise Department. Therefore, it cannot be alleged that the appellant is engaged in the manufacture of clandestine removal of the goods. In the absence of positive evidence of clandestine removal by the appellant, the demand is not sustainable - appeal allowed - decided in favor of appellant.
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