Revenue's Claims Against Appellants Dismissed Due to Lack of Evidence on Stearic Acid Mislabeling as HRBO Flakes.

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....Clandestine removal - As the Revenue has not shown any positive evidence to corroborate the statements of the buyers/suppliers to show that the appellants were clearing stearic acid in the guise of HRBO flakes. In that circumstance, the allegations made against the appellants are not sustainable. - AT....