2003 (9) TMI 106

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....Oral)]. - The dispute herein pertains to clandestine production and removal of M.S. Steel Ingots for which the Collector had imposed excise duty and penalty. These findings were reversed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal) in appeal holding that the material relied upon by the department may give rise to suspicion about ....