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2018 (6) TMI 1341 - AT - Central ExciseClandestine removal - Gutkha - cross-examination of witnesses - Manufacture of alleged quantity of Gutkha could not be established by Revenue - Held that:- The statements recorded during investigation in respect of Shri S.P. Pandey and Shri Rajesh Verma are not having a character of admissible evidence - During the whole course of proceedings there is no positive evidence to establish that the alleged quantity of 133452000 pouches of Gutkha was manufactured by the appellant. Revenue could not establish manufacture of alleged quantity of Gutkha - appeal allowed - decided in favor of appellant.
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