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2019 (10) TMI 1201 - CESTAT ALLAHABADClandestine Removal - excesses of goods - PVC cables and wires - corroborative evidences or not - HELD THAT:- The entire case of the revenue is based on the entries made in the said loose papers and note pads which do not stand further investigated by the revenue. It is well settled law that allegations of clandestine removal cannot be upheld on the said basis, unless there is corroborative evidence on record. The revenue has not even been able to find out any such evidence - appeal dismissed - decided against Revenue.
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