Fraud Accusation Overturned: No Evidence of Clandestine Goods Removal in Duplicate Billing Case Against Assessee-Appellants.

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....Clandestine removal - The assessee-Appellants has committed a fraud with the Banks by raising the duplicate bills. For this financial irregularity, Department will be at liberty to initiate appropriate proceedings under the relevant law. But, in the instant case, the goods were not moved and there is no evidence pertaining to the clandestine removal of the goods - demand set aside - AT....