2011 (12) TMI 432

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..... ion. Hypothetical proposition is not acceptable to law unless the proposition stands to reason why variation in not permissible - authority does not demonstrate any exercise made by him independently to deny variation. It is established principle of law that the Appellate Authority when reaches to conclusion on the basis of fact, should support his decision testing the fact with law and evidence a .....

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..... ting to different areas. It is an abrupt conclusion that higher the MRP shall be assessable value for entire the lot of goods cleared in respect of different area. According to learned Counsel, Tribunal has already decided the issue in favour of the Assessee in the cases of CCE, Jaipur v. Guljag Chemicals (P) Ltd. reported in 2000 (121) E.L.T. 743 (Tribunal), Goa Bottling Co. Ltd. v. CCE, Goa repo .....

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..... ents cited by learned Counsel, that persuades us to decide the appeal itself dispensing requirement of pre-deposit. We order accordingly. 5. Dispensing pre-deposit, we went through para 6 of the appellate order. We are unable to find any cogent reason recorded in the impugned order to deny variation. Hypothetical proposition is not acceptable to law unless the proposition stands to reason why va .....

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