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1999 (7) TMI 216 - AT - Central ExciseExtract: .......As has been so often held by the Courts, suspicion, however strong, cannot be a substitute for proof. Babu Singh v. State of Punjab - (1963) 3 SCR 749 . 8. emsp In the light of our discussion above, we have to hold that the Department rsquo s case remains unsubstantiated. Consequently the Appeal succeeds and is allowed. Impugned order is set aside.
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