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2019 (1) TMI 1225 - AT - Central ExciseClandestine removal - SSI Exemption - no evidence produced by Revenue to prove clandestine activities - Held that:- The Revenue has not advanced any further evidence to show the clandestine activities of the respondents. It is well settled law that clandestine removal allegations are required to be established by sufficient and positive evidence and the same cannot be upheld on the basis of surmises and conjecture - demand cannot be upheld - appeal dismissed - decided against Revenue.
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