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Arisudana Industries Ltd. Versus Commissioner of C. Ex., Ludhiana

2016 (2) TMI 986 - CESTAT CHANDIGARH

Demand - unaccounted income surrendered before the income tax department presuming that the said amount is receivable from the sundry debtors, and dues of goods manufactured clandestinely and cleared without payment of duty - whether these goods have .....

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duty. In the absence of such evidence, duty cannot be demanded from the appellant. The same view was taken by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, LUDHIANA Versus ZOLOTO INDUSTRIES [2014 (3) TMI 788 - CESTAT NEW DELHI], theref .....

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No. 196/2016-CHD - Dated:- 26-2-2016 - Shri Ashok Jindal, Member (J) Shri Naveen Bindal, Advocate, for the Appellant. Shri K. Poddar, AR, for the Respondent. ORDER The appellant is in appeal against the demand of ₹ 14,00,800/- of duty and equi .....

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ties and the same was adjusted towards receivable from sundry debtors, on the basis of that surrendered of income, the show cause notice was issued to the appellant to demand duty on account of amount surrendered before the income tax authorities tre .....

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rder, the appellant is before me. 3. The ld. counsel to the appellant submits that no statement of the appellant was ever recorded to ascertain the fact that the appellant was engaged in the activity of clandestine manufacture and clearance of g .....

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ant, Central Excise duty is payable on manufacture of the goods clandestinely. He relied upon the decision of this Tribunal in the case of Zoloto Industries reported in 2013 (294) E.L.T. 455 (Tri.-Del.), and submits that the impugned order is to be s .....

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the appellant due to unaccounted income surrendered before the income tax department presuming that the said amount is receivable from the sundry debtors, and dues of goods manufactured clandestinely and cleared without payment of duty. It is presume .....

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