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1999 (6) TMI 301 - AT - Central ExciseExtract: .......epresentative the case of clandestine removal has to be based on positive evidence. Such an evidence is lacking in the present case. Therefore the demand of duty would not be sustainable even on merits. 10. emsp In view of the foregoing discussion the impugned Order is set aside and the appeal is allowed with consequential relief to the appellants.
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