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1990 (1) TMI 219 - CEGAT, NEW DELHIExtract: .......andestine removal from the different figures found in the sales invoices and central excise records. We hold that the charge of clandestine removal has not been satisfactorily proved and therefore, we set aside the demand of duty on batteries. 12. In the result, we set aside the impugned order and allow the appeal with consequential relief, if any.
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