2018 (9) TMI 728

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..... llant and came to a conclusion that similarities on this account between the chit and corresponding invoice. He has done a factual verification on this issue and hence we find that on facts there is no dispute as to that appellant had collected additional amounts over and above the amounts which were shown on the excise invoice. Tthe impugned order is correct and legal and does not suffer from .....

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..... volved in this case is regarding under valuation of the clearances made by the appellants of the finished products i.e. HDPE bags. This is the third round of litigation before the Tribunal. In earlier two grounds, the Bench directed the lower authorities examine the issue as to the documents recovered more specifically the chits that indicted additional payment of appellant. The Adjudicating Autho .....

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..... of the appellant and came to a conclusion that similarities on this account between the chit and corresponding invoice. He has done a factual verification on this issue and hence we find that on facts there is no dispute as to that appellant had collected additional amounts over and above the amounts which were shown on the excise invoice. We also note that the First Appellate Authority has clear .....

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