2010 (5) TMI 742

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....ent. ORDER None present for the Respondent. Notice was returned unserved. 2. Revenue being aggrieved by the order of ld. Commissioner holding that demand of Rs. 25,270/- attributable to Cenvat credit was not realisable and penalty was also not leviable Shri Baig, ld. DR submits that the ld. Appellate Authority allowed relief without proper appreciation of the facts of the case with eviden....

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....0% purity was issued by the Respondent for manufacture instead of issuing 150 kgs. of Cetrimide powder with 100% purity and that caused the discrepancy. Record does not reveal whether there was any conversion table was before him to show 150 kgs. of Cetrimide powder of 100% shall result in 450 kgs. of Cetrimide solution of 30% purity. Ld. Commissioner (Appeals) only made supposition without any ev....

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....1000 kgs of 30% purity of Cetrimide solution. There is nothing on record to show that 100% purity of Centrimide powder is convertible into 30% purity solution of Cetrimide solution as equivalent. Therefore the finding of the ld. Commissioner in para-4 is bound to be reversed and the Respondent shall be liable to duty amount of Rs. 25,270/-. It is very sad state of affairs that the Appellate Author....