2017 (4) TMI 1594

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sent for chemical analysis, in four of them sugar content was found around 90%. Upon objection of the assessee, fifth sample also has reported sugar content of 90% in re-analysis. The manufacturing of candies was otherwise not discontinued. In such circumstances, if the Tribunal has proceeded to treat the sugar content at 90% for the fifth sample also, no perversity could be shown. This Court in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rieved by it, the revenue is before this Court. Learned Standing Counsel for the revenue submits that the toffees produced by the assessee was not manufactured after 2012, and no fresh sample was available. Submission is that in such circumstances, the order of Tribunal is bad. Sri Nishant Mishra, who appears for the respondent assessee, points out that the order of Tribunal directing fresh chem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X