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2017 (2) TMI 95 - AT - Central ExciseMis-declaration - whether the Appellant had given false price declarations to M/s Sonal Prints under his signature as found by the Commissioner and thereby aided the said processor in evading excise duty by undervaluing processed man-made fabrics? Held that: - the Revenue has miserably failed to discharge its burden of proving appellants involvement in the offence of duty evasion - impugned order set aside - appeal allowed - decided in favor of appellant.
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