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2018 (6) TMI 370 - AT - Central ExciseClandestine removal - entire SCN is based on the alleged difference in the stock - no proper evidences found - Held that:- In absence of any positive evidence of clandestine removal of goods, merely on the strength of the alleged shortages, demand of duty on the charge of clandestine removal of goods cannot be sustained - appeal allowed - decided in favor of appellant.
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