TMI Blog2016 (7) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Arisudana Industries Ltd. Versus Commissioner of C. Ex., Ludhiana [2016 (2) TMI 986 - CESTAT CHANDIGARH], where it was held that duty is payable on manufacture of goods and no evidence has been produced by the Revenue to that extent, therefore, without manufacturing the excisable goods and clearance the duty cannot be demanded from the appellants - appeal allowed - decided in favor of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Central Excise duty thereon. 3. A show cause notice was issued to demand duty along with interest and to impose penalty on both the appellants. The appellants filed reply thereafter, an addendum was issued wherein the sale was enhanced to 45.64 Crore and the matter was adjudicated demanding duty on the said amount on account of clandestine removal of the goods along with interest and imposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue of levy of excise duty on the basis of income surrendered before the Income Tax Authorities has came up before this tribunal in the case of M/s Arisudana Industries Ltd. Final Order No. 196/2016-Chd dated 26.02.2016, wherein this tribunal has set aside the demand therefore, it is prayed that impugned order be set aside. 5. On the other hand, the ld. AR supported the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the appellant. The same view was taken by this Tribunal in the case of Zalota Industries therefore, the duty cannot be demanded from the appellant according the demand of duty alongwith interest is set aside. As demand of duty is not sustainable, the question of imposing penalty does not arise. 9. On considering the facts that this issue has already been decided by this Tribunal holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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