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TMI Blog2016 (12) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the period of dispute , M/s Super Cabinet had no SSI Registration - Held that: - it is only a procedural lapse that the challans are not in the name of actual manufacturer - It may be mentioned that any amount of duty should always be based on necessary quantitative details with mathematical precision. Hence, we are of the view that the value of component material supplied by M/s Weston Elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal where vide Final Order No.E/431/94-B1 dated 7.12.1994, the matter was remanded back to the adjudicating authority. In compliance, the adjudicating authority has passed the impugned order against which the present appeal is filed. So, it is second round of litigation before the Tribunal. 3. Heard Ms. Rinky Arora, ld. Counsel for the appellant and Shri R.K. Manjhi, ld.A.R. for Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue. On the other hand, it been pleaded by ld.A.R. for the Department that details of the material supplied by Weston Electronics and its value has been given and supplied by Celak Co. and it is on this basis only that Commissioner has confirmed the demand. 6. It has been pleaded by the appellant that there was only a procedural lapse on their part that the job work challans were not in the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the findings, the appeals are allowed. 8. Similar view was expressed by the Tribunal in the case of C.C.E., Triunelveli vs. SSD, Spinning Mills Ltd. 2008 (222) ELT 392 (Tri Chennai), the Tribunal held as under: Demand- clandestine removal Evidence, appreciation of revenue not produced any evidence to prove actual clearance with mathematical precision Neither any evidence with acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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