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2017 (7) TMI 940 - AT - Central ExciseClandestine removal - evidence - burden to prove - Held that: - Since, the onus lies with the Department to prove clandestine removal of the goods has not been substantiated with any iota of evidence, I am of the view that the duty demand confirmed and penalty imposed on the appellant cannot be sustained and the same are liable to be set aside - appeal allowed - decided in favor of appellant.
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