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2017 (4) TMI 1078 - AT - Central ExciseClandestine removal - Department has concluded that without getting itself register with the Central Excise Department and without payment of Central Excise duty, the appellant had cleared the excisable goods from the factory in clandestine manner - Held that: - The department has not produced any tangible evidence to prove that the appellant had in fact indulged in clandestine manufacture and clearance of goods. Further, the appellant was duly registered with the Sales Tax Department for resale of various goods mentioned in the registration certificate - appeal allowed - decided in favor of appellant.
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