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2017 (3) TMI 290 - AT - Central ExciseClandestine Removal - Fake invoices - Held that: - As it is admitted fact that the goods have been manufactured by the job workers which has been cleared by the appellants on the strength of fake/parallel invoices, therefore, the job workers are the manufacturer of the goods cleared on the strength of parallel/fake invoices. In that case if any duty is to be demanded, the same was required to be demanded from the job worker being manufacturer which is not the case. No other evidence has been brought on record by the revenue. In that circumstances, the charge of clandestinely removal of goods is not sustainable against the appellants - appeal allowed - decided in favor of appellant.
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