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    <title>Charge of Clandestine Removal Unsustainable Without Concrete Evidence Beyond Audit Discrepancies Between Reports and ER-1 Returns.</title>
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    <description>Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and ER-1 return without establishing the parameters of clandestine manufacture and removal of goods, the charge of clandestine removal is not sustainable. - AT</description>
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