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2018 (6) TMI 1483 - AT - Central ExciseClandestine removal - demand based on consumption of electricity - absence of corroborative evidences - Held that:- There is no evidence produced by the Revenue to show that the appellants were indulging in clandestine activities. No efforts have been made by the Revenue to show that the entries in the records of M/s. Manu Steels related to actual transportation and supply of raw material to the appellant - demand not sustainable - appeal allowed - decided in favor of appellant.
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