9911796707
TMI Blog2006 (7) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... bstantial question of law is involved. Appeal is liable to be dismissed for the reasons recorded herein. 2. The question sought to be raised by the appellant revolves around the method of payment, erroneous estimation of shortfall in weight arrived at by the department and that the conclusion that clandestine removal of duty paid inputs. 3. We were taken through the entire material available on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage appellant cannot be allowed to dispute the same. 5. So far as estimation of shortfall is concerned, one of the directors of the Company, viz., Shri Tapendra Singh stated in his statement as under: ".....On being asked about the shortage of 1638 M/T of inputs/raw materials found in our factory, I have to state that since the day to day work of the factory is being looked after by Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w including the Tribunal has appreciated evidence and reached to the conclusion recorded in the impugned orders. 7. The view taken by the Tribunal is based on the appreciation of evidence available on record. The findings reached by the Tribunal can very well be supported on the basis of evidence on record. 8. The finding of clandestine removal or short receipt of duty held by the Tribunal can a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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