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2016 (2) TMI 986 - AT - Central ExciseDemand - unaccounted income surrendered before the income tax department presuming that the said amount is receivable from the sundry debtors, and dues of goods manufactured clandestinely and cleared without payment of duty - whether these goods have been manufactured by the appellant or not? - Held that: - As duty is payable on manufacture of the goods, Revenue have not come up with any positive evidence to show that the appellant has manufactured excisable goods and cleared without payment of duty. In the absence of such evidence, duty cannot be demanded from the appellant. The same view was taken by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, LUDHIANA Versus ZOLOTO INDUSTRIES [2014 (3) TMI 788 - CESTAT NEW DELHI], therefore, the duty cannot be demanded from the appellant according the demand of duty along with interest is set aside. As demand of duty is not sustainable, the question of imposing penalty does not arise - appeal allowed.
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