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2018 (12) TMI 247 - AT - Central ExciseClandestine removal - MS ingots - case of appellant is that the Central Excise Department has not conducted any search recovery or even any fresh investigation in the present matter - Held that:- The Order is clear that there is no other evidence falsifying the confirmed demand. No additional evidence could be produced by the appellant even before the Central Excise Department. Apparently and admittedly no Appeal has been preferred by the appellant against the Order of the Sales Tax Department, confirming the partial demand. As a result, it stands to have attained finality that the appellant have indulged into transaction of sales of their finished goods without any entry of those transactions in the account books as to the extent of the value of ₹ 39,72,275/-. Demand confirmed alongwith penalty - appeal dismissed - decided against appellant.
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