2003 (9) TMI 106

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..... s to clandestine production and removal of M.S. Steel Ingots for which the Collector had imposed excise duty and penalty. These findings were reversed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal) in appeal holding that the material relied upon by the department may give rise to suspicion about the manufacturer's conduct but that .....

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..... case, the Tribunal was right in holding that the octroi receipts without any other evidence could not form the basis of clandestine removal of the excisable goods from the factory?" 3. After hearing learned counsel for the petitioner and having gone through the record, we are of the view that the same question of law arises in this case as well. We accordingly direct the Tribunal to prepare the .....

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