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2001 (6) TMI 110 - AT - Central ExciseExtract: ....... of this Tribunal holding that mere report or private record by itself is not enough to justify the conclusion of manufacture and clearance without payment of duty. See Moon Beverages v. C.C.E. - 1999 (33) RLT 153 . The demand for duty and consequent imposition of penalty therefore, have to be set aside. 6. Appeal allowed. Impugned order set aside.
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