Assessee was engaged in manufacturing and trading of TMT bars.  During course of search, Directorate General of Central Excise Intelligence (DGCEI) found that assessee was indulged in evasion of Central Excise duty by resorting to clandestine manufacture and clearance of finished goods. Assessing Officer, on basis of aforesaid finding of DGCEI, made an addition on account of undisclosed investment in stock and another addition on account of profit on sales of undisclosed stock. CIT(A) upheld addition.  Tribunal held that CESTAT  had set aside whole demand raised against assessee. Accordingly the addition was deleted. (AY. 2010-11,, 2011-12)