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2018 (7) TMI 166 - AT - Central ExciseClandestine removal - shortage of raw material - no evidences could be produced - Held that:- From the cross examination, it is very clear that the Central Excise officers did not conducted any physical weighment of raw materials. Therefore, it is not establish that officers found shortage of 8855.398 MT of raw materials - demand do not sustain - appeal allowed - decided in favor of appellant.
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