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2018 (5) TMI 815 - AT - Central ExciseClandestine removal - shortage of finished goods - entire case of the Revenue is based upon the shortages detected at the time of their visit - Held that: - It is well settled law that such shortages cannot lead to the allegations and findings of clandestine removal - reliance placed in the case of Shahi Exports Pvt. Ltd. Versus Commissioner of C. Ex. & S.T., Ghaziabad [2015 (8) TMI 1382 - CESTAT NEW DELHI]. Inasmuch as there is no other corroborative evidence on record, there are no reasons to uphold the impugned orders - appeal allowed - decided in favor of appellant.
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