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2014 (5) TMI 643 - CESTAT NEW DELHIDuty demand - Use of excess raw-materials - Held that:- Commissioner (Appeals), has discussed each and every entry appearing in the balance-sheet and has observed that there is no warrant in law to determine the sale price of the goods on the costing principles, even the costing was done by the Central Excise officers with many flaws. Further, in the absence of any evidence to the contrary, he has held that the entire case of the Revenue is based upon the assumptions and presumptions and the Revenue has failed to establish that there was scrupulous manufacture and removal the goods - Decided against Revenue.
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