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2016 (2) TMI 986 - CESTAT CHANDIGARH

2016 (2) TMI 986 - CESTAT CHANDIGARH - 2016 (339) E.L.T. 258 (Tri. - Chan.) - 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 been manufactured by the appellant or not? - Held that: - As duty is payable on manufacture of the goods, Revenue have not come up with any positive evidence to show that .....

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osing penalty does not arise - appeal allowed. - E/53223/2015-SM - Final Order 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 equivalent amount of penalty confirmed by the ld. Commissioner (A) against them. 2. The facts of the case are that during the Financial Year 2008-09 the appellant had surr .....

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equal to the duty was also imposed on the appellant. Aggrieved from the said order, 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 goods. No verification in their factory was made to ascertain the fact that the appellant is having the capacity to manufacture said goods or not. Merely amount surrendered .....

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