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2018 (12) TMI 1575 - AT - Central ExciseClandestine manufacture and removal - failure on the part of Revenue to establish manufacture of goods in respect of which demand was raised - Held that:- There is no evidence brought forwarded by revenue to establish manufacture - Through the impugned show cause notice Central Excise duty is demanded and the duty of excise is on the activity of manufacture. We note that unless the manufacture is established Central Excise duty cannot be demanded. The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of clearance of goods manufactured by the appellants. We find the same to be pure presumption. Tribunal in the case of M/s Arya Fibres Pvt. Ltd. [2013 (11) TMI 626 - CESTAT AHMEDABAD] has held that there are certain fundamental criteria to establish clandestine manufacture and removal. Appeal allowed - decided in favor of appellant.
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