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2005 (4) TMI 231 - CESTAT, NEW DELHIExtract: .......tatement of Mr. Behal without preparing any document at the spot regarding the stock checking by the officers, the case against the appellants could not be made. In the light of the above discussions, the impugned order is set aside and the appeal of the appellants is allowed with consequential relief as per law. (Order dictated in the open Court.)
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