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2017 (8) TMI 14 - AT - Central ExciseClandestine removal - 56882 Ballast and Transformers - Held that: - the respondent had taken a definite stand that the computer print out had not given a total picture of the manufacture and clearance of the goods, and it was maintained on theoretical basis. Therefore, the respondent had not admitted the maintenance of computer print out as proper account of stock - no enquiry was conducted in respect of the alleged clandestine removal and the entire case was made out on a theoretical basis - appeal dismissed - decided against Revenue.
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