2006 (7) TMI 309

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....the appellant. Perused record. No substantial question of law is involved. Appeal is liable to be dismissed for the reasons recorded herein. 2. The question sought to be raised by the appellant revolves around the method of payment, erroneous estimation of shortfall in weight arrived at by the department and that the conclusion that clandestine removal of duty paid inputs. 3. We were taken t....

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....inputs and the final products. If that be so, at this stage appellant cannot be allowed to dispute the same. 5. So far as estimation of shortfall is concerned, one of the directors of the Company, viz., Shri Tapendra Singh stated in his statement as under: ".....On being asked about the shortage of 1638 M/T of inputs/raw materials found in our factory, I have to state that since the day to d....

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....is of the aforesaid material, all the authorities below including the Tribunal has appreciated evidence and reached to the conclusion recorded in the impugned orders. 7. The view taken by the Tribunal is based on the appreciation of evidence available on record. The findings reached by the Tribunal can very well be supported on the basis of evidence on record. 8. The finding of clandestine r....