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2016 (3) TMI 667 - CESTAT NEW DELHIClandestine manufacture and clearance of dutiable gutka - duty demand against the main appellant - Held that:- Even the statements given are not giving any categorical details of the quantum of manufacture and clearance of non-duty paid items. Annexure-A to the show cause notice which stands confirmed in toto, cannot be considered as an admissible way of calculating duty liability under any provisions of law. We find that except for the seized quantity of gutka along with evidence of parallel clearance of further quantity of gutka using the bill of same number, other clandestine clearance cannot be established with any corroborative evidence. Accordingly, we hold that the impugned order is not sustainable except to a duty demand of ₹ 1,73,043/-. Since these are clearances without payment of duty, with full knowledge of the violation of the law, penalty equal to the duty is also sustainable. In view of the above analysis and findings, the appeals filed by the main appellant and others are allowed except to an extent of duty liability of ₹ 1,73,043/- and equal amount of penalty - Decided partly in favour of assessee
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