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TMI Blog2011 (3) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... est judgement assessment as confessed by the Rule 173(I) of Central Excise Rules. DR failed to produce any records for the assessment for the impugned period. Thus the adjudicating authority has applied its mind judiciously by finalising the assessment on the basis of best judgement and the same has been admitted by the appellant. - E/3951/03 - Mum - - - Dated:- 30-3-2011 - Shri. Ashok Jindal, Shri. P.R. Chandrasekharan, JJ. Appearance Shri J.H. Motwani, Advocate, for appellant Shri A.K. Prabhakar, JDR, For Respondent Per : Ashok Jindal The appellant is in appeal against the impugned order wherein the lower appellate authority has observed that the submissions of the appellant regarding best judgement assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st judgement assessment and allowed some rebate to the appellant. The Revenue has filed an appeal before the Commissioner (Appeals) who in turn hold that when data is available, best judgement cannot be passed by the adjudicating authority. Aggrieved by the said order, the appellant is before us. 3. The learned Advocate for the appellant submitted that they have already submitted to the adjudicating authority as well as the lower appellate authority that since their factory is closed from 1993 and same has been sold out and they are not having any records, they sought best judgement assessment and the same has been done by the adjudicating authority. The findings of the lower appellate authority are totally misconceived; therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessable value was ascertainable on the basis of the records available with adjudicating authority. Therefore, those cases are not relevant to the facts of this case. He do not understand why the lower appellate authority has arrived at a decision 'when records are available, best judgement assessment is not sustainable.' The learned DR failed to produce any records for the assessment for the impugned period. We find that the adjudicating authority has applied its mind judiciously by finalising the assessment on the basis of best judgement and the same has been admitted by the appellant. 7. The findings of the lower appellate authority are totally irrelevant with the facts of this case when the appellant themselves have admitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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