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2017 (4) TMI 325 - AT - Central ExciseClandestine manufacture and removal - Held that: - the third party’s records at the supplier’s side as affirmed by the person incharge and further corroborated by the appellant cannot be discounted only on the ground of further evidences like transportation and receipt of money has not been proved. In a clandestine manufacture and clearance, each stage of operation cannot be established with precision - I find no reason to interfere with the findings recorded by the lower authority - appeal dismissed - decided against appellant.
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