2013 (9) TMI 907

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..... had maintained the order of duty, production of final products from the unaccounted inputs demonstrated to be received on the basis of show cause notice served by the Revenue – that question does not arises for consideration – only a question of fact. Benefit of Cum duty Price - Whether the Hon'ble Tribunal is correct in allowing benefit of cumduty price when this benefit stands already given a .....

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..... d raw-material without payment of duty, the Tribunal proceeded to restrict the amount of duty corresponding to the production of final products i.e. possible from the unaccounted inputs demonstrated to be received by the assessee based on Annexures C and C1 appended to the show cause notice. The Tribunal has ordered the grant of benefit in respect of furnace oil being brought in to the extent of 3 .....

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..... rather sufficient corroborative evidence to proce clandestine manufacture and clearance of excisable goods by the respondent? (ii) Whether the Hon'ble Tribunal is correct in admitting the veracity of affidavit filed by the third party, when the contents of the same are contradictory to evidence on record? (iii) Whether the Hon'ble Tribunal is correct in allowing benefit of cumduty price when .....

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..... , we do not find that question No.(i) arises for consideration. Such question is in fact only question of fact. Question No.(ii) also does not arise for consideration. In fact the veracity of the affidavit filed by 3rd party is being disputed by the assessee. The Tribunal has proceeded to modify the demand raised on the basis of raw-material received by the assessee as per Annexures C and C1 app .....

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..... duty prevalent on the date which has not support of law. Therefore, applying uniform rate of duty as 16%, the assessable value was determined to Rs.99,97,422/-. We find that the findings recorded by the Tribunal are based upon proper appreciation of facts and do not give rise to any substantial question of law for consideration by this Court. Consequently, the present appeal is dismissed. - .....

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