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2018 (1) TMI 626 - AT - Central ExciseClandestine removal - evidences - Held that: - Department has not brought on any incrementing records/evidence to prove clandestine manufacture and removal of goods. Further, the Department has not investigated the matter with the buyer, to ascertain whether the alleged goods were received by them. Thus, in absence of proper substantiation of the fact regarding clandestine removal of goods, the charges cannot be framed merely based on the rough pad and irregular maintenance of the RG-1 records - appeal allowed.
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