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TMI Blog2018 (10) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... may not have been very large but it is an admitted position that it was not taken into account at the time of calculation of the demand, by the respondent. A mixed question of facts and law arise from the said impugned order of the Tribunal. In our opinion, a thorough adjudication on facts is required to ascertain whether there was any quantity of unlabelled and unstamped plywood? Whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GA 825 of 2018 The Court: Sufficient cause is shown. The delay in preferring the appeal is condoned. Let this appeal be registered by the department forthwith. The application (GA 825 of 2018) is allowed. Re: GA 826 of 2018, CEXA 55 of 2018: This is an intended appeal under Section 35G of the Central Excise Act, 1944. It arises from the order of the Customs, Excise and Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r argument that this stock of unlabelled and unstamped plywood was to be entered in the Daily Stock Account and accounted for. Mr. Das said that according to the respondent such entry should be ignored and was ignored by them. Learned counsel appearing for the respondent Commissioner submitted that at all stages of the proceeding, the adjudicating bodies have come to the conclusion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty that is to be adjusted against this stock of goods and in that event what would be the ultimate demand of the respondent ? This Court is of the view that these questions of fact and law can be best answered by the tribunal or the adjudicating authorities below. In those circumstances, we formally admit the appeal. By consent of the parties, we have heard it out dispensing with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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