No Evidence Links Factory to Alleged Cigarette Stock Removal; Demand Based on Railway Receipts Deemed Unsustainable.

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....Clandestine Removal - Cigarettes - unaccounted stock - In absence of any linkage of the factory of appellants with the alleged Railway Receipts or third party private records or with third party statements, there are no grounds to hold manufacture and clandestine removal of such huge quantities of cigarettes. The demand based upon Railway receipt and document of transporters is not sustainable - AT....