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2021 (5) TMI 415 - AT - Central ExciseClandestine removal - whether the demand is based on assumptions and presumptions without any positive evidence? - penalty - HELD THAT:- There are no observation to justify upholding the duty demand, as has been claimed to have made by the learned Commissioner. Since a detailed observation has been made in the impugned order to hold that the charge of clandestine manufacture and clearance is not supported by any positive evidence and is merely based on assumption and presumption, which has not been rebutted, there are no reason to uphold the duty demand. Appeal allowed - decided in favor of appellant.
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