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2017 (7) TMI 639 - AT - Central ExciseClandestine removal - demand on the basis of computer printouts recovered from CA/Accountant of M/s. IFL and M/s. IAPL - Held that: - no investigation was conducted at the end of the appellant and the transporters were also not investigated to reveal the truth whether the clandestinely removed goods from IFL/ IAPL were transported up to the place of appellants - no evidence has been put-forth by the Revenue that the packing material supplied by IFL/IAPL were used in the excess manufactured goods by the appellant - As the evidence of clandestine removal of packaging material from the premises of IFL/IAPL, up to the place of appellant are missing, therefore, charge of clandestine removal is not sustainable against the appellant - appeal allowed - decided in favor of appellant.
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