2010 (3) TMI 159

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..... gh, 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 findings recorded by the Commissioner ( Appeals) and has upheld the orde .....

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..... he 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 Commissioner ( Appeals) and upheld by the Tribunal do not suffer from any l .....

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