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Code , if the evidence collected, indicated their complicity. 15. The findings of CESAT, which were relied upon, may be extracted below: Upon examination

Court notes that as far as the present case is concerned, the CESAT had to apply the second proviso to the amended Section

circumstances of the case and taking into account the decision of CESAT, we are of the considered view that no addition is as so upheld ... addition is only the proceedings initiated by Excise Department. When the CESAT finally decided the issue in favour of the assessee holding that there