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2001 (5) TMI 75 - CEGAT, NEW DELHIExtract: .......ctricity Board is also made basis to hold that appellants were indulging in clandestine production and removal of goods. But there is no finding in respect of the stage of that theft case. New allegation cannot be made basis for demand without any evidence. In view of the above discussion the impugned order is set aside and the appeals are allowed.
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