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2004 (2) TMI 145 - AT - Central ExciseExtract: ....... found short, the shortage is deemed to have been removed from the factory in a clandestine manner and the department is not required to prove the fact of clandestine removal. 6. In the light of aforesaid discussions I hold that there is no merit in the appeals. The same are accordingly rejected and the orders of the lower authority are maintained.
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