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2018 (6) TMI 1572 - GUJARAT HIGH COURTAdditions made on the ground of undervaluation of the sales - estimated GP and on the ground of clandestine removal of goods - HELD THAT:- Department preferred Tax Appeal and by the common judgment and order Division Bench of this Court having noted and considering the fact that the learned Tribunal ultimately deleted the additions primarily on the ground that by virtue of the judgment of the CESTAT, the excise show-cause notice was adjudicated in favour of the assessee and the CESTAT deleted the additions on excise side, and therefore, the learned Tribunal was justified in deleting the additions made by the Assessing Officer, Division Bench has confirmed the very common judgment and order but with respect to different Assessment years.
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