Insufficient Evidence: Demand Set Aside Due to Lack of Direct Proof in Pen Drive Case Involving Trader's Premises.

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....Clandestine removal - pen drives recovered from the premises of an independent trader - the documents recovered from the premises of the third parties are required to be dealt with, with a caution and requires further corroboration in the shape of the evidences directly related to the manufacturing units in question - demand set aside - AT....