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2017 (4) TMI 644 - CESTAT NEW DELHIClandestine manufacture and removal - Retrofit Assemblies - Department alleged that the appellant had manufactured Retrofit Assemblies and had cleared them under the guise of trading, without payment of Central Excise duty - Held that: - said observations were made by the appellate authority based on analysis of the documentary evidences available before him. Further the ld. Commissioner (Appeals) has relied on various authoritative decisions rendered by the judicial forums to hold that the charges leveled against the appellant for manufacture of Retrofit Assemblies and removal of the same clandestinely cannot be sustained - appeal dismissed - decided against Revenue.
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