2006 (2) TMI 441

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..... e Respondent. [Order per : C.N.B. Nair, Member (T)]. These two appeals of the Commissioner of Customs Central Excise, Indore are directed against the same order-in-order-appeal of Commissioner (Appeals), Customs Central Excise, Indore. The appeals were considered together and are disposed of under this common order. 2. The material facts are that M/s. Grasim Industries Limited manu .....

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..... d. The Commissioner was going by the international formula used for determining the quantity of gas filled in a cylinder and the quantities ascertained on verification of 200 cylinders during the investigation. That finding of the Commissioner is under challenge in the present appeals. 5. We have perused the record and heard both side. 6. The appeal raises no ground against the international f .....

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..... ut in regard to 200 cylinders showed the pressure as varying from 140 kg to 147 kg that too 142 kgs in regard to 99 of the cylinders. This verification does not confirm what Shri Sharma stated during investigation. It is well settled that facts stated in statements have to yield to facts ascertained. 8. In the result, the impugned order is confirmed and the appeals are rejected. (Pronounced in .....

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