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2018 (11) TMI 284 - CESTAT KOLKATASSI benefit - fictitious firm - appellant has cleared the final products to two main customers by issuing documents in the name of three fictitious firms - demand of Central Excise duty on the basis of ledger obtained from the main customer - Held that:- It is evident that there are errors evident in the work sheets in which the demand has been quantified. The benefit of SSI Notification has also been un-justifiably denied. In these circumstances, the present case is required to be remanded once again to the adjudicating authority for requantification of the demand - appeal allowed by way of remand.
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