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<h1>Appeal Dismissed, Order Upheld Due to Insufficient Evidence</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, HALDIA Versus LORD’S CHEMICALS LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, HALDIA Versus LORD’S CHEMICALS LTD. - 2010 (258) E.L.T. 48 (Cal.) The Calcutta High Court dismissed an appeal against the Customs, Excise and Service Tax Appellate Tribunal's decision, affirming the assessing officer's order. The appeal was rejected due to the lack of permissible evidence supporting the show cause notice. The application for stay was also rejected. No costs were ordered, and parties were instructed to act on a signed copy of the order.