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2017 (7) TMI 404 - CESTAT CHANDIGARHExcess goods manufactured - Surrender of income - Held that: - As the duty has been demanded from the appellant without adducing any evidence by the Revenue that the appellant has manufactured excess goods. The duty can be demanded on the manufactured goods only and not other activities. Therefore, in the absence of any evidence of excess manufactured goods, demand against the appellant is not sustainable - appeal allowed - decided in favor of appellant.
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