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1986 (7) TMI 254 - CEGAT, NONEW DELHI
Extract:
.......rol has been lifted, therefore, the Department can raise demand for duty and impose penalty even where no conclusive evidence is available of surreptitious manufacture and removal of excisable goods. 35. emsp Accordingly the orders of the lower authorities, including the demand of duty and the imposition of penalty are set aside and appeal allowed.