2018 (10) TMI 1005

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..... asha Ram, AR- for the respondent ORDER Per Ashok Jindal: The appellants are in appeal against the impugned order wherein the demand of duty has been confirmed on the basis of income surrendered to the Income Tax Department. 2. The facts of the case are that on the basis of the information received from the Income Tax Department that the appellants have surrendered the income of Rs. 1.50 cro .....

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..... sue and held that as Revenue has not come up with any evidence to show that the appellant were engaged in the activity of under valuation and manufacturing of the goods and the case has been made out only on the income surrendered to the Income Tax Department in that circumstances, central excise duty cannot be demanded as Central Excise duty is payable on goods manufactured by the assessee. Admit .....

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