2001 (5) TMI 381

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....the same. Their contention was that they have manufactured only 35 Nos. of computers and not 50 Nos. as computed by the department. Their plea is 15 numbers had come for annual maintenance and that they had contracts with their customers and sufficient evidence is available. The rejection of the evidence by the Commissioner as an "after-thought' is challenged on the ground that the documentary evidence prevails over the statement recorded and non consideration of the documentary evidence has resulted in violation of the principles of natural justice. The main ground in this appeal is that the duty computation has not been correctly worked out and the various deductions claimed has been unjustly rejected. It is pointed out that the issue per....

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....e novo consideration. 4. Appearing on behalf of the Revenue, the ld. DR submits that the appellants have not paid duty and therefore cannot claim deduction on cum duty price. The cited larger Bench decision of the Tribunal is being contested before the Hon'ble Apex Court, in view of the Apex Court judgment rendered in the case of Bata India reported in 1996 (84) E.L.T. 164 (S.C.) which is in Respondents favour. 5. On a careful consideration of the submissions made by both the sides and on perusal of the records we notice that the Commissioner has proceeded on the basis of the Statements recorded at the time of investigation to compute the number of computers manufactured and cleared. He has rejected the plea that 15 computer....