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2018 (4) TMI 289 - AT - Central ExciseClandestine removal - the entire case of the Revenue is based upon the shortages conducted at the time of visit of the officers - Held that: - Apart from the shortages, there is virtually no other evidence on record to reflect upon the clandestine activities of the appellant - As per the settled law such shortages, by themselves, cannot lead to the fact of clandestine removals so as to justify confirmation of demands - demand set aside - appeal allowed - decided in favor of appellant.
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