2015 (8) TMI 1177

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..... t Ltd. - Held that:- findings of the Commissioner(Appeal)s show that he has elaborately discussed the evidence. This approach can hardly be characterised as perverse or unreasonable appreciation of evidence to warrant interference or to impel to conclude that substantial question of law arises. - appeal is therefore meritless - Decided against Revenue. - CEAC 6/2015 - - - Dated:- 28-1-2015 - M .....

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..... d that the tobacco in the premises had been stolen by the employees of the assessee. Based upon this and other materials an addendum was issued on 10.09.2002 and original show cause notice was also issued on the 16.11.2001. By the order-in-original, the adjudicating authority confirmed the show cause notice besides levying the duty element, and also imposed diverse penalties on various individuals .....

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..... ore, the Appellate Authority relied upon the decisions in Oudh Sugar Mills V. UOI 1978 (2) ELT 172 (SC), Collector of Central Excise V. Ratna Fireworks 2005 (192) ELT 382 and other decisions (para 13) and set aside the findings of the adjudicating authority. 4. The Tribunal in the impugned order confirmed the order in appeal by noticing that There is virtually no evidence lending any c .....

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