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2004 (12) TMI 214 - CESTAT, BANGALORE
Extract:
.......the Revenue s case. The adjudicating authority, in his zeal to decide the issue in favour of Revenue, has not displayed a judicious approach and concluded that there has been clandestine removal in the absence of corroborative evidences. 9. In view of our observations, the OIO has no merits. It deserves to be set aside. Hence, we allow the appeals.