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2018 (8) TMI 91 - AT - Central ExciseClandestine manufacture and removal - suppression of production - excess of stock - case of appellant is that the SCN has been issued on the basis of statements given by the officers of the appellants which made under duress and have not been supported by any concrete evidence - it was also alleged that the stock of alleged excess was taken on the basis of an eye estimate - Held that:- The fact of discharged of the accused in the criminal proceedings is a strong reason and ground for holding that the impugned order of learned Commissioner is not sustainable - the impugned order is liable to be set aside on the discharged of the company and persons involved in the case by the Hon’ble Special Court of Economic Offences - appeal allowed - decided in favor of appellant.
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