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2018 (10) TMI 20 - HC - Central ExciseClandestine removal - substantial question of law - demand on the basis of assumptions and presumptions - Held that:- No substantial question of law arises under Sec. 35-G of the Central Excise Act - The findings of fact recorded by the learned Tribunal appear to be in order, based on relevant evidence and the Tribunal has rightly held that the additional excise duty could not be imposed merely on account of assumptions and presumptions of the assessing authority of the clandestine removal of the dutiable goods under the 20 invoices - appeal dismissed - decided against Revenue.
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