SSI Exemption Case: Demand Set Aside Due to Lack of Evidence from Appellant and Managing Director's Possession.

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....SSI Exemption - Clubbing of clearances - Clandestine removal - Case has been made out against the appellant on the basis of the documents resumed from the residence of employees and third party. There were no incriminating documents recovered from the custody of the appellant or Managing Director thereof - revenue failed to substantiate its case - demand set aside - AT....