9911796707
TMI Blog2014 (1) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... the records maintained in respect of 45.594 MTs and it is admittedly a finding of the fact that even the revenue has not challenged that the evidence produced by the respondent-assessee is fabricated or false and when the said finding has not even been challenged before the Tribunal, then admittedly the respondent-assessee was able to prove his case and found favour with the two appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val of goods which was not satisfactorily proved/ explained by the respondent-assessee and it was also noticed that some stock was not entered in the Stock Register/Record with an intention to remove the same without payment of Central Excise Duty. Goods to the extent of 60 MT G.M Balls were confiscated under Rule 25 of the Central Excise Rules. Option was given to redeem on a redemption fee of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the shortage of 12.219 MTs of G.M. Balls. The Tribunal after analyzing the entire evidence on record, dismissed the appeal preferred by the revenue and sustained the order passed by the Commissioner (Appeals). It is this order which is assailed before us by the revenue. 5. Shri Vinay Mathur, ld. Counsel for the revenue submitted that the finding of the tribunal is perverse and the tribunal is un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.594 Mts of G.M. Balls on the basis of charts based on the books and the evidence produced by the respondent before the Commissioner (Appeals) and only in respect of 14.555 MT of G.M. Balls, the respondent-assessee was unable to substantiate the shortage, therefore, the Commissioner (Appeals) had confirmed addition to the extent of 14.555 MT of G.M. Balls and the Tribunal has also affirmed the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
