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2004 (5) TMI 155 - AT - Central ExciseExtract: .......llants. But it is an established law that, suspicion, howsoever grave, can not be a substitute for an evidence. 15.In the light of the above discussions, I hold that the impugned order cannot be sustained and the same is accordingly set aside and the appeal of the appellants is allowed, with consequential relief, if any, in accordance with the law.
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