Duty demand based on assumption and presumption not permissible

Miraj Products Pvt. Ltd. Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) Held that duty demand, alleging clandestine manufacture and clearance of chewing tobacco, on the basis of assumption and presumption is not permissible Facts- The appellant is engaged in packing and clearance of branded lime mixed chewing tobacco falling under tariff item 2403 99 10 of the First Schedule of the Central Excise Tariff Act, 1985. The issue in this appeal is whether Central Excise duty along with equal amount of penalty have been rightly demanded from the appellant company, and further whether...