Appeal allowed, duty demand set aside due to lack of evidence. Consequential relief granted.

The appeal was allowed, and the duty demand was set aside by the Tribunal due to the lack of evidence linking the surrendered income to the goods manufactured by the appellant. Consequential relief was granted to the appellant.

---

---

The appellant appealed against an order where surrendered income was considered as turnover, leading to duty demand. The Tribunal found no evidence linking the surrendered income to goods manufactured by the appellant, thus setting aside the demand. The appeal was allowed with consequential relief.

---