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TMI Blog2019 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... t Taxation ORDER Jaswant Singh, J. CM 6257-CII/2019. Instant application has been filed for condonation of delay of 2 days in refiling the instant appeal. For the reasons stated in the application supported by the affidavit of counsel for the appellant, CM is allowed and delay of 2 days being insignificant is condoned. Main case. Brief facts which are necessary for the adjudication of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 612/-. Further total short paid/not paid Central Excise duty amounting to Rs. 4, 13, 16, 786/- appeared to be recoverable from the respondent on account of clandestine sale of their final products. A show cause notice was issued. The Adjudicating Authority vide order dated 12.02.2009 (A-2) confirmed the duty demand of Rs. 3, 65, 16, 786/- under Section 11A of the Central Excise Tariff Act, 1985 (f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal is liable to be set aside, the same having been passed in complete ignorance of the facts and evidence available on record? 2. Whether the charge of clandestine removal has to be proved with mathematical precision despite availability of sufficient prima facie evidence to establish the guilt of the noticee? 3. Whether the reliance placed by the Hon'ble Tribunal on the cases of Jindal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o by him in the appeal is considered, the same will have relation with valuation of exciseable goods. As undisputedly the issues raised in the present appeal have relation with the valuation of goods for the purpose of assessment of duty, in our view the appeals filed in this Court will not be maintainable. Accordingly, the present appeal is disposed of with liberty to the appellant to file an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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