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2016 (1) TMI 1479 - HC - Central ExciseClandestine removal of goods - demand of duty and penalty based on several materials duly established during the proceedings and not just on statements of the employees - HELD THAT:- Tax Appeal is admitted for consideration of following substantial question of law:- Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was justified in law and in facts in allowing the appeal of the assessee on the ground that the confirmation of the duty and penalty could not have been based on confessional statements alone?
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