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2017 (10) TMI 548 - AT - Central ExciseClandestine manufacture and removal - electricity consumption - Held that: - In several judgments, it has been held that consumption pattern of electricity alone cannot be the basis for allegation of clandestine clearance - Admittedly, there is no discrepancy found in the records maintained by the respondent - charge of clandestine manufacture cannot be established - appeal dismissed - decided against Revenue.
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