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2001 (5) TMI 262 - AT - Central ExciseExtract: .......ion and cannot be made the basis for arriving at the inevitable conclusion of clandestine removal. In the absence of any other positive evidence of clandestine removal, I disagree with the conclusion arrived at by the authorities below. Accordingly, the impugned order is set aside and the appeal allowed with consequential reliefs to the appellants.
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