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2003 (12) TMI 182 - AT - Central ExciseExtract: .......strong cannot be a substitute for evidence. In the absence of any other credible evidence to support the case of clandestine removal, I hold that, the orders of the lower authorities are not sustainable and the same have to be set aside. 4. Accordingly, the appeals succeed, the same are allowed and the orders of the lower authorities are set aside.
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