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2018 (10) TMI 1058 - CESTAT ALLAHABADClandestine removal - MS Ingots - shortages of the finished goods as also the raw materials - Held that:- Revenue in their memo of appeal have again referred to the evidences collected by them during the course of investigations and have not advanced any arguments on the detailed chart prepared by the Commissioner vide which he has compared the 116 entries with the RG-1 entries and have concluded that the same stand mentioned in the statutory records and were cleared on payment of duty. In the absence of any rebuttal to the above finding of Commissioner, there is no infirmity in the impugned order of Commissioner - appeal dismissed - decided against Revenue.
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