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2018 (1) TMI 102 - AT - Central ExciseClandestine removal - shortage of M.S. Ingots - the demand has been confirmed by the appellate authority on the sole ground that the same has already been deposited by the appellants and appropriated - Held that: - The deposit of the duty at the time of visit of the officer, when subsequently challenged by them, cannot be ground for confirmation of the same. The appellate authority after observing in favor of assessee on the issue of clandestine manufacture and removal, should have set aside the demand also - appeal allowed.
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