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2018 (5) TMI 1780 - CESTAT CHANDIGARHClandestine removal - respondents had surrendered an unaccounted income of ₹ 150 lakhs to Income Tax authorities on 04/09/2008 - Demand of Central Excise Duty - Held that:- Admittedly, Central Excise duty is payable of the goods manufactured by the assessee, but in this case revenue has not come up with any evidence that respondent has manufactured and clandestinely cleared the goods - no duty is payable by the respondents - appeal dismissed - decided against Revenue.
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