2010 (3) TMI 159

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..... the octroi receipts without any other evidence could not form the basis of clandestine removal of the exciseable goods from the factory? Held that: Tribunal upheld the order of Commissioner(appeal) holding that no reliance could be placed on the octroi receipts which do not contain any iota of evidence that the material mentioned therein had been cleared/sold by the assessee. The receipts only de .....

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..... ble Mr. Justice Mehinder Singh Sullar. Present: Mr.Gurpreet Singh, Sr. Standing Counsel(Indirect Taxes), for the petitioner. Mr.Animesh Sharma, Advocate, for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) This reference has been directed against the order dated 10.10.2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, whereby it has placed reliance on the findin .....

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..... of law would arise for determination of this Court: "Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the octroi receipts without any other evidence could not form the basis of clandestine removal of the exciseable goods from the factory? Having heard learned counsel we are of the considered view that the findings of fact recorded by the Commissio .....

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