2010 (9) TMI 444

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....el, for the  Appellant.  [Order per : K.A. Puj, J. (Oral)] - The Commissioner of Central Excise & CustomsSurat-I has filed this Tax Appeal under Section-35G of the Central Excise Act, 1944 proposing to formulate following substantial questions of law for determination and consideration of this Court. "(1) Whether, in the facts and circumstances of the case, both the CESTAT ....

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.... FIFO method of calculation. The show cause notice was issued which was adjudicated upon by the adjudicating authority. The differential Central Excise duty of Rs. 2,50,608/- was demanded under Rule-12 of the CENVAT Credit Rules, 2002 and Section-11(A)(2) of the Central Excise Act, 1944 and also interest on delayed payment of duty was demanded under Section 11AB of Central Excise Act, 1944 and pen....

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....ore the Tribunal. The Tribunal vide its order 30-1-2009 [2009 (248) E.L.T. 851 (Tri.-Ahmd.)] confirmed the order of Commissioner (Appeals) on this issue observing therein that the first Appellate Authority has passed a detailed order and has taken into consideration the entire facts and circumstances, including the calculations and has come to a right conclusion. 6. We have considered the ....