2005 (7) TMI 28

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No reason to interfere the concurrent findings of fact recorded by both Comm.(A) & Tribunal – Revenue’s appeal dismissed.
D.A. Mehta and H.N. Devani, JJ. [Order per : D.A. Metha, J. (Oral)]-At the outset Mr. R.M. Chhaya, learned Additional Central Government Counsel appearing on behalf of the appellant, requested for permission to amend the appeal. Permission granted. Accordingly, the propos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the burden which lay on the assessee under the provisions of Section 12B of the Central Excise Act. 3. As can be seen from the impugned order of the Tribunal it has confirmed findings of fact recorded by the Commissioner (Appeals) after appreciation of the evidence on record. The Appellant, in the memo of appeal as well as at the time of hearing has emphasised on the singular fact that once the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner (Appeals) and the Tribunal should be interfered with. On evaluation of two sets of evidence before them, the appellate authorities have found that the evidence produced by the assessee is more acceptable and the onus which lay on the assessee stands discharged. Sufficiency or otherwise of evidence cannot be a ground for interfering with findings of fact, if on the basis of evidence on reco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X