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2018 (8) TMI 93 - AT - Central ExciseClandestine production and removal - Gutkha - demand based on confessional statement - Held that:- The confirmation of demand was solely on the basis of confessional statement of Shri Manoj Hora and therefore, following the ruling by Hon’ble Gujarat High Court in COMMISSIONER OF CENTRAL EXCISE VERSUS SAAKEEN ALLOYS PVT. LTD. [2014 (5) TMI 606 - GUJARAT HIGH COURT], it is held that the confirmation of demand is not sustainable - since the demand is not liable to be confirmed equal amount of penalty is also not liable to be imposed. Appeal allowed - decided in favor of appellant.
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