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2018 (5) TMI 95 - AT - Central ExciseClandestine removal - demand based on statements of the buyers which was not retracted immediately, but was retracted subsequently - Held that: - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE Versus OMKAR TEXTILE MILLS PVT. LTD. [2010 (8) TMI 322 - GUJARAT HIGH COURT], where it was held that Demand cannot be raised merely based on statement retracted later without any corroborative material - demand withheld - appeal dismissed - decided against Revenue.
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