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2017 (11) TMI 990 - AT - Central ExciseClandestine removal - branded Gutkha - onus of prove on Revenue - Held that: - Revenue in their memo of appeal, have nowhere improved upon the evidences, which stand considered by the Appellate Authority as insufficient - The findings cannot be arrived at on the basis of assumption and presumption and require tangible and positive evidence. No such evidence stands produced by the Revenue, thus, requiring no interference in the impugned order of the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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