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2017 (7) TMI 77 - CESTAT KOLKATAConfiscation - betel nuts - evidence - Revenue stated that M/s.DCF Ltd.(Noticee No.7) failed to produce any documentary evidence of receipt and storage of the goods - Held that: - there is no material on record of the involvement of the respondents herein. In any event, the respondents are under the Ministry of Consumer Affairs, Govt. of India and therefore it is required to establish direct evidence to involve the respondents in the alleged offence. Revenue failed to produce any such materials in their grounds of appeal - appeal dismissed - decided against Revenue.
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