2016 (1) TMI 1479

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..... al of goods without payment of duty was based on several materials duly established during the proceedings and not just on statements of the employees. Counsel pointed out that the materials collected during the investigation include the diary seized from Shri B.D. Patel, Excise Clerk of the assessee and his statement recorded in which he admitted the details contained in such diary. The statement .....

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