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2001 (1) TMI 417 - AT - Central ExciseExtract: .......mitted the entries in the log sheets recovered. 8. emsp On the basis of the above analysis of the evidence available, we hold that the Department has discharged the burden of proving clandestine manufacture and removal of MS ingots, and hence sustain the duty demand and penalties. In the result, we confirm the impugned order and reject the appeals.
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