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1993 (1) TMI 141 - CEGAT, NEW DELHIExtract: .......d (supra), we hold that the department was not justified in arriving at the conclusion that the appellants have clandestinely removed the goods in question based upon the figures furnished to the Department of Industries. 13. In the view, we have taken, we set aside the impugned orders in all these cases and, accordingly, these appeals are allowed.
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