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2018 (3) TMI 1378 - AT - Central ExciseClandestine manufacture and removal - excess stock of 48.870 M.T. of raw-material i.e. bloom/billet and 28.578 M.T. of finished products namely, MS Tubes - Held that: - the Department has not specifically brought out any evidence of fact of clandestine removal of goods, with the help of any tangible evidence - the onus lies on the Department to prove clandestine removal of goods having not been satisfied/ fulfilled in this case, the charges levelled against the appellant cannot be sustained in the eyes of law - appeal allowed - decided in favor of appellant.
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