2012 (8) TMI 289

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.... of duty of Rs.1,01,078/-, interest thereof and penalty of equal amount and also penalty of Rs.25,000/- on the authorized signatory of the appellant firm.   2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority only on the ground that the appellant is not able produce CAS-4 certificate issued by Cost Accountant/Chartered Accou....

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....CAS-4 certificate before the adjudicating authority and today he is unable to produce the same before us.   5. After considering the submissions made by ld.D.R., we find that the entire issue revolves around the factual matrix of production of CAS-4 certificate for the purpose of valuation of the goods manufactured on job work basis. Since the ld.Counsel is undertaking to produce the CAS-4 c....