2016 (2) TMI 986

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....ri K. Poddar, AR, for the Respondent. ORDER The appellant is in appeal against the demand of Rs. 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 surrendered unaccounted income of Rs. 1.70 crore before the Income Tax Authorities and the same wa....

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....ct that the appellant is having the capacity to manufacture said goods or not. Merely amount surrendered to the income tax department, they have made the allegation against the appellant, Central Excise duty is payable on manufacture of the goods clandestinely. He relied upon the decision of this Tribunal in the case of Zoloto Industries reported in 2013 (294) E.L.T. 455 (Tri.-Del.), and submits t....