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2004 (10) TMI 173 - CESTAT, NEW DELHIExtract: .......nation before issuing the notice itself. The mere presence of small quantities of unaccounted goods does not necessarily mean that they have been deliberately kept for clandestine removal. In these circumstances, the appellant s explanation merits acceptance. 5. In view of what is stated above, impugned order is set aside and the appeal is allowed.
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