2010 (1) TMI 485

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.... [Judgment per : K.A. Puj, J. (Oral)]. - The Commissioner of Central Excise, Ahmedabad-II, Ahmedabad, has filed this Tax Appeal under Sec. 35G of the Central Excise Act, 1944 proposing to formulate the following substantial questions of law for determination and consideration by this Court : "(1) Whether the Tribunal committed error in not considering the fact that there is voluntary confession....

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....0/- upon the assessee under Rule 173Q(1) of the Central Excise Rules, 1944. 4. This order was challenged before the Commissioner (Appeals-III), Central Excise, Ahmedabad. In the first round of litigation, since the condition with regard to pre-deposit was not satisfied, the appeal was dismissed, which came to be challenged before the CESTAT, and on compliance with the order of pre-deposit, the ....

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....uthority is based on statutory records and only on that basis he arrived at a difference between quantity sent and quantity received back. 5. The Commissioner (Appeals) was however impressed by the explanation tendered before him to the effect that shortage of 4% on receipt of goods is nominal and natural due to natural drying process from the wet condition and packing into small containers. In....

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....ng the course of manufacture and there is no assertion that the losses claimed by the appellant were unreasonable or mis-declared. The CESTAT, therefore, held that the entire case of the Revenue is based upon the statutory records maintained by the assessee which may not amount to any mis-declaration or intention to evade payment of duty and accordingly the order passed by the Commissioner (Appeal....