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2002 (5) TMI 177 - AT - Central ExciseExtract: .......ich admittedly the Department has failed to bring on record because the orders of the lower authorities themselves are based on the presumption. Therefore, in my opinion, the charge of clandestine removal has not been established and as such the impugned order cannot sustain. Accordingly, the impugned order is set aside and the appeals are allowed.
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