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TMI Blog2010 (5) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... enue being aggrieved by the order of ld. Commissioner holding that demand of Rs. 25,270/- attributable to Cenvat credit was not realisable and penalty was also not leviable Shri Baig, ld. DR submits that the ld. Appellate Authority allowed relief without proper appreciation of the facts of the case with evidence on record. No relief should have been granted in respect of demand of Rs. 25,270/- as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imide powder with 100% purity and that caused the discrepancy. Record does not reveal whether there was any conversion table was before him to show 150 kgs. of Cetrimide powder of 100% shall result in 450 kgs. of Cetrimide solution of 30% purity. Ld. Commissioner (Appeals) only made supposition without any evidence on record and arrived at decision on presumption that the Respondent had explained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purity of Centrimide powder is convertible into 30% purity solution of Cetrimide solution as equivalent. Therefore the finding of the ld. Commissioner in para-4 is bound to be reversed and the Respondent shall be liable to duty amount of Rs. 25,270/-. It is very sad state of affairs that the Appellate Authority presumed certain things to come to conclusion without any pleading and basis for plead ..... X X X X Extracts X X X X X X X X Extracts X X X X
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