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2010 (2) TMI 308 - GUJARAT HIGH COURTClandestine removal- In this case Tribunal observed that “the statement submitted by the respondent giving details of job work has not been verified by the department at all. In the absence of any investigation and verification conducted by the Revenue, the contention of the respondent that the shortage was actually not a shortage but had arisen because that portion represented goods manufactured on job work basis, has to be accepted. Held that- there is no substantial question of law arise, thus dismiss the appeal.
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