Appellant Admits to Illicit Cigarette Stock; Revenue Authority Not Required to Prove Legality of Materials. Demand Confirmed.

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....Clandestine removal - cigarettes - In this case, the appellant has admitted the excess stock found during the course of investigation has been procured through illicit manner, in that circumstances, revenue need not to prove that the raw material and finished goods recovered during the course of investigation were procured through licit manner. - Demand confirmed - AT....