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2012 (7) TMI 416 - CESTAT, NEW DELHIJustification to levy Excise Duty - Held that:- Excise duty is chargeable on any excisable goods if it is established that the assessee has manufactured and cleared the excisable goods, whereas no evidence is find to show that the amount of Rs.27,79,146 which the basis of demand, was received by the respondent against the clearance of the goods manufactured as assessee admittedly explained the receipt of aforesaid amount as advance for development/purchasing tools as per specification of the customer - order in original confirming demand is without any basis is set aside - in favour of assessee.
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