Insufficient Evidence in Central Excise Case: Lack of Manufacturing, Electricity Use, Packing, and Transport Details Weakens Charges.

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....Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment for purchase of additional packing material, payment received for clandestine removal of goods, how the goods were transported, the charge of clandestine removal cannot sustain - AT....