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2004 (2) TMI 181 - AT - Central ExciseExtract: .......inal product is exclusively for Govt. of India Enterprises i.e. Railways. Apart from the entries made in the diary which the applicants/appellants have explained as their plan diary, there is no other evidence to reflect upon the clandestine manufacture and removal of the goods. In view of our findings we allow the appeal with consequential relief.
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