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2016 (11) TMI 1344 - CESTAT NEW DELHIClandestine removal of goods - shortage in raw material - shortage in the stock of MS Scrap to the extent of 51.390 MT - shortage in manganese ore to the extent of 485.290 MT - Held that: - It is well settled that the allegation of clandestine manufacture and removal are required to be discharged by the revenue by production of positive evidence. In the absence of the same such allegation cannot be upheld on the basis of assumptions and presumptions. The said legal principle does not require the support of any decision - appeal allowed - decided in favor of appellant.
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