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2004 (1) TMI 116 - AT - Central Excise
Extract:
....... while in the present case, except the slips and the statement of witnesses, there is nothing on record to show that there was manufacture of and removal of goods clandestinely. In these circumstances, respectfully following the citations, noted supra, the impugned order is set aside and appeal allowed with consequential relief, if any, as per law.