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2016 (2) TMI 22 - HC - Central ExciseDemand of duty solely on the basis of confessional statement - confessional statements made by the assessee and other employees of the assessee - Held that:- the Commissioner (Appeals) put heavy burden on the assesse to disprove the case of the revenue - When in fact, the confirmation of duties and penalties were based on confessional statements which were promptly retracted and there was no other independent material on record, the Tribunal correctly reversed the orders of the authorities below. No question of law arises. - Decided against the revenue.
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