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2017 (5) TMI 940 - AT - Central ExciseClandestine removal - demand - Held that: - the first appellate authority has failed to consider the fact that the respondent has not paid the amount of duty calculated on the basis of electricity consumption as per report of Prof Batra, IIT, Kanpur and the first appellate authority has not come to a definite conclusion on the basis of evidence produced by the appellant with the case of meritable proceedings - demand needs to be set aside - appeal rejected - decided against Revenue.
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