2004 (10) TMI 455

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....r (Oral)]. - This appeal filed by the Revenue is directed against the Order-in-Appeal No. 501/2003/Pondicherry dated 26-9-2003 passed by the Commissioner of Central Excise (Appeals), Chennai by which the Commissioner has allowed the appeal of the assessee. 2. Brief facts are that the assessee-respondents are manufacturers of multi wall paper bags falling under Chapter 4819.19 of CETA, 1985....

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....ellate authority that the original authority without any evidence or material, had done rough estimate and guess work, is not correct and that the certificate from the Chartered Accountant was not produced before the original authority. 2. Heard Shri A. Jayachandran, JDR who reiterated the department's view. 3. Heard Shri M.V. Raman, learned Counsel for the assessee who submitted that ....