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2012 (7) TMI 638 - CESTAT, BANGALORESSI Limits - Computation of turnover - Notification No. 8/2003-CE - the process of denaturing in the tanker / manufacture of denatured alcohol - held that:- The fact that the tanker was brought by the buyer and denaturant was also brought by the buyer and assessee simply poured the impure spirit into the tanker and mixed denaturant with it to manufacture denatured spirit cannot be said to be undertaken with an intention to evade duty. This is a case where two views are possible. - Demand set aside - Decided in favor of assessee.
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