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2018 (1) TMI 99 - AT - Central ExciseClandestine removal - manufacture of biscuits - Held that: - occurrence of rejects and/or process loss is a normal feature in the biscuit industry - appellant had given proper intimation to the Revenue Authority of the proposed destruction and the same was destroyed after about two weeks from the date of such intimation - there is no evidence on record of any clandestine activity and/or attempted removal on the part of the appellant. The whole show cause notice is presumptive - appeal allowed - decided in favor of appellant.
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