2010 (10) TMI 206

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....ER   Adarsh Kumar Goel, J. - This appeal has been preferred by the assessee under section 35G of the Central Excise Act, 1944 against the Final Order No. A/1318/04-NB(SM), dated 22-9-2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal').   2. The assessee imported Non-Alloy Steel Hosiery Needle Wires, Cold Rolled High Carbon No....

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....s shown in the bill of entry and the corresponding invoice and from the submissions made by the party it cannot be established that whether the quantity shown in the bills of entry is correct or the quantity shown in the invoice is correct and the party has not been able to prove that the quantitates in the relevant bills of entries were shown wrong due to clerical mistake. Therefore, he confirmed....

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....he Customs? (v) Whether the invoices on the basis of which the Bills of Entry are filed cannot be referred to, while ascertaining the quantities of material involved in the particular Bills of Entry or the quantitates mentioned on it are to be taken on the face of it?"   4. We have heard learned counsel for the parties.   5. Learned counsel for the appellant submitted that bill ....