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2004 (4) TMI 173 - AT - Central ExciseExtract: .......ence of clandestine manufacture and surreptitious removal of goods. Inasmuch as in the instant case there is no positive evidence reflecting upon clandestine removal by the applicant, we are of the view that the impugned orders cannot be sustained. We set aside the same and allow all the appeals with consequential relief, if any, to the appellants.
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