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2015 (5) TMI 330 - AT - Central ExciseDuty demand - Held that:- Legislature has thoughtfully enacted that when common input is used in manufacture of excisable and non-excisable goods and no evidence of allocation of input is led, the levy @ 10% by law is warranted. Therefore plea of appellant that 10% levy is unwarranted is not entertainable when no evidence is on record to show that allocation is verifiable. - Verification ordered - Decided conditionally in favour of assessee.
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