2006 (2) TMI 441

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....e Respondent. [Order per : C.N.B. Nair, Member (T)]. -  These two appeals of the Commissioner of Customs & Central Excise, Indore are directed against the same order-in-order-appeal of Commissioner (Appeals), Customs & Central Excise, Indore. The appeals were considered together and are disposed of under this common order. 2. The material facts are that M/s. Grasim Industries Limited ....

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....ce as alleged. The Commissioner was going by the international formula used for determining the quantity of gas filled in a cylinder and the quantities ascertained on verification of 200 cylinders during the investigation. That finding of the Commissioner is under challenge in the present appeals. 5. We have perused the record and heard both side. 6. The appeal raises no ground against....