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1996 (11) TMI 144 - CEGAT, NEW DELHIExtract: .......e dealing hand was not sufficient excuse. In these circumstances, it cannot be said that the Department has discharged the burden of proving clandestine removal as the evidence on record is not sufficient for the purpose of upholding this charge. Therefore, I set aside the confiscation and penalty, set aside the impugned order and allow the appeal.
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