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1991 (1) TMI 247 - AT - Central ExciseExtract: .......ation report is duly certified and authenticated by the appellants and the bank officials. In the circumstances, it cannot be said that the charges are not based on adequate evidence. I, therefore, fully agree with the analysis made by the learned Technical Member Shri P.C. Jain. Agreeing with him I uphold the impugned order and dismiss the appeal.
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