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2003 (9) TMI 137 - AT - Central ExciseExtract: .......nd unimpeachable evidence before a person can be held to be guilty of clandestine removal. In the circumstances, I find no justification for demand of duty or for imposition of penalty upon the appellants. Similarly, the confiscation of the goods is also set aside. 8. In a nutshell, the appeal is allowed with consequential relief to the appellants.
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