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2017 (9) TMI 768 - AT - Central ExciseValidity of SCN - case of appellant is that the said SCN was issued with the presumption that the cost of drawing and design was @ 0.085% of the cost of goods manufactured - Held that: - there is no material on record to establish that the cost of drawing was @ 0.085% of the cost of manufacture. Therefore, we hold that the demand is presumptive in nature and therefore not sustainable - appeal allowed - decided in favor of appellant.
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