2010 (1) TMI 989

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..... nst the decision of Commissioner (Appeals) wherein he has set aside the demand of duty for 14471 Kgs. of Beta Blue Pigments manufactured by the appellants. During the visit of Central Excise officers, officers found excess stock of 1570 Kgs of finished Beta Blue Pigments and some raw material also for which separate show cause notice and proceedings were initiated. Further, the officers also found .....

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..... nalyzed the whole case very thoroughly before coming to the conclusion that Revenue has no case. Therefore, I do not intend to go into the details since I find that the Commissioner (Appeals) order which is very detailed and has considered all the aspects and need not be interfered with. I find that in this case, the partner whose statement was recorded had stated that the excess stock of finished .....

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