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    <title>Revenue Must Prove Clandestine Biri Manufacture Beyond Doubt; Record Entries Alone Are Insufficient Evidence.</title>
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    <description>Clandestine manufacture of labelled and unlabelled biris - The burden to establish the factum of clandestine clearance is upon the revenue and required to be established beyond all reasonable doubt and mere suspicion or sole entries in certain records whose authenticity itself is under challenge cannot be the singular yardstick to uphold such a contention. - AT</description>
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