2012 (5) TMI 82

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....he Appellant.   Mr. H.C.Mehta i/by Mehta & Co. for the Respondents.   ORAL JUDGMENT: (Per J. P. Devadhar, J.)   Whether CESTAT was justified in setting aside the demand confirmed by Order in Original No.29 of 98 dated 26/6/1998 (14/7/1998) is the question raised in this appeal. 2 The appeal is admitted on the above question and taken up for final hearing by consent of bo....

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....ment of duty and the Tribunal held that Revenue failed to establish that manufactured goods have been cleared without payment of duty. 6 In our opinion, the decision on the question as to whether the finished products were cleared without payment of duty or not was wholly irrelevant for deciding the question as to whether the inputs received by the assessee from Sharp Industries Ltd. were duty ....