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2018 (3) TMI 243 - AT - Central ExciseClandestine removal - SSI exemption - clubbing of clearances - crossing of threshold limit - Held that: - there is virtually no evidence on record to show that the manufacturing unit was indulging in clandestine activities. In the absence of any positive and affirmative evidence to confirm the above charge, the finding of Commissioner (Appeals) cannot be upheld - demand alongwith penalties set aside. Appeal dismissed - decided against Revenue.
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