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2015 (10) TMI 700 - GUJARAT HIGH COURTClandestine removal of goods - Retracted statments - Held that:- Entire issue is based on realm of appreciation of evidence. The Tribunal came to the conclusion that the department did not have sufficient evidence to establish the clandestine removal of goods. Learned counsel for the Revenue, however, submitted that the reliance was placed by the department on diaries seized during the course of the investigation and on the statement of the responsible officer of the assessee - statement of the assessee was later on retracted. Further, the Tribunal having considered the evidence on record and come to the factual findings, in our opinion, no question of law arises. - Decided against Revenue.
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