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2018 (5) TMI 1349 - AT - Central ExciseClandestine removal - Demand on the basis of income surrendered before the Income Tax Authorities - Held that: - the Revenue has not come forward with any evidence that income surrendered to the Income Tax authorities pertain to clandestine manufacture and clearance of the goods. In that circumstance, the SCN was issued to demand duty on assumptions and presumptions is not sustainable in the eyes of law - appeal allowed - decided in favor of appellant.
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