2010 (2) TMI 1294

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... questions of law for determination and consideration of this Court : (i) Whether, in the facts and circumstances of the case, the Hon ble CESTAT was justified in placing reliance upon the ratio of the decisions in the case of [1] M/s. Acalmar Oils Fats Ltd. v. CC CE, Hyderabad, 2007 (215) E.L.T. 110 (Tribunal) = 2007 (79) RLT 724 (Tri. - Bang), [2] Godrej Ind. Ltd. v. Union of India, 2004 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment laying down that the actual quantity discharged which will be leviable to duty and not the quantity as disclosed in alleged survey report. The Tribunal has also referred to the decisions of various Tribunals. The Tribunal has further observed that the Assistant Commissioner in his order has held that though the issue is covered by the earlier decision of the Tribunal, as there is subsequently .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X