2010 (2) TMI 308

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....nt. [Order per K.A. Puj, J.(Oral).- The Commissioner of Central Excise, Surat-I has filed this Tax Appeal under Sec. 35-G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration of this court: "1. Whether, in the facts and circumstances of the case, the Tribunal has committed substantial error of law in dismissing ....

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....at he was not aware of Central Excise law and procedures, the department failed to record a statement from the partner who was responsible for maintenance of record." The Tribunal further observed that "the statement submitted by the respondent giving details of job work has not been verified by the department at all. In fact, if the statements were to be recorded from the partner responsible for ....