trading sale has not been clubbed in the aggregate sale of value of M/s Dhara Engineering Works, Riya Industries and N K Engineering, therefore, the said issue has already been addressed, hence the submission of Ld. Counsel is not relevant. The case was made out by the officers wherein there is no any doubt as the transaction were found recorded in the books of M/s V K Industries and Harsh Enterprise and the same was endorsed by the partners and proprietor of the manufacturing unit by giving confessional statements, therefore, the demand in principle confirmed by the lower authority is legal and correct. However, on the issue of cum duty price, the lower authority has rejected the plea of appellant only on the ground that appellant have suppressed the fact. We are not convinced with the findings of the lower authority for the reason that even in case of clandestine removal, for computing the demand, the cum duty benefit has to be extended to the assessee, accordingly, the demand needs to be re-computed by considering the price as cum duty.
