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Vardhman Chemtech Limited Versus CCE, Chandigarh

2016 (7) TMI 1320 - CESTAT, CHANDIGARH

Clandestine removal - whether excise duty can be demanded on the basis of income surrendered before the Income Tax Authorities without adducing any independent evidence with regard to purchase of raw material, manufacture of finished goods and sale t .....

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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 appellant. - E/1514 & 1520/2011 - 60931-60932/2016 .....

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l against the impugned order demanding duty alongwith interest and imposing penalty on both the appellants. 2. The facts of the case are that the appellants surrendered a sum of ₹ 5.5 Cr before the income tax authorities, during the course of s .....

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n. 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 adjudi .....

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f of the appellants submits that the excise duty payable for manufacture on clearance of the goods. The revenue has not adduced any evidence to indicate purchase to raw material manufacture of finished goods and clearance, therefore, the duty cannot .....

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ly moved to the buyers. Merely, on the basis of surrendered income before the Income Tax Authorities, the Excise duty cannot be demanded. He further submitted that the issue of levy of excise duty on the basis of income surrendered before the Income .....

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n the other hand, the ld. AR supported the impugned order. 6. Heard the parties and considered the submissions. 7. After hearing both the sides, we find that the short issue involved in the matter is that whether excise duty can be demanded on the ba .....

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e case of M/s Arisudana Industries Ltd. (Supra) wherein this tribunal has observed as under:- 8. As duty is payable on manufacture of the goods. Revenue have not come up with any positive evidence to shows that the appellant has manufactured excisabl .....

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