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<h1>Petition Dismissed: Lack of Evidence in Alleged Clandestine Manufacture Case</h1> The Revenue's petition under Section 35H(1) of the Central Excise Act, 1944, alleging clandestine manufacture of goods was dismissed by the Tribunal due ... Reference to High Court The Revenue filed a petition under Section 35H(1) of the Central Excise Act, 1944 regarding clandestine manufacture of goods. The Tribunal found no evidence to support the allegation. The petition was dismissed as no question of law arose.