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2005 (1) TMI 239 - CESTAT, KOLKATA
Extract:
.......at the goods were clandestinely removed from the premises. In the absence of such evidence, the appellants cannot be held responsible for clandestine removal. 7. In view of the above discussions, the appeal deserves to be allowed. Consequently, I set aside the impugned order and allow the appeal with consequential benefit to the appellants, if any.