2013 (4) TMI 55

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....el Mr. Ravani has stated that the civil application can be heard, only if the appeal is heard and if the appeal is admitted, then the question of grant of stay would arise. Learned counsel Mr. Parikh has no objection, if the appeal is heard on merits. With the consent of learned counsel for the parties, we have taken the civil application alongwith the appeal for hearing, at the admission stage. 3. This Tax Appeal has been filed under Section 35-G of the Central Excise Act, 1944, challenging the order dated 1-11-2011 of the Customs Excise and Service Tax Appellate Tribunal ('the Tribunal' for short) passed in A/1846-1851/WZB/AHD/2011 [2012 (278) E.L.T. 362 (Tribunal)] on the following two proposed substantial questions of law, which a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tantial question of law. He has further submitted that the findings recorded by the Tribunal are just and proper. 6. Learned counsel Mr. Ravani stated that before the Settlement Commissioner, the respondent had made an application and the Settlement Commissioner rejected the said application and relegated the matter for adjudication. However, the Department raised the demand of duty, which was challenged by the appellant by way of a writ petition being Special Civil Application No. 228 of 2009 before this Court, which was decided on 12-3-2009 [2009 (241) E.L.T. 164 (Guj.)]. This petition was allowed and in Paragraph No. 14 of the order, the Court directed the respondent-Authority to continue adjudication proceedings from the stage at ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsumption of various other raw material in the manufacture of Frit, there is also nothing on record to indicate that the appellant had purchased the Quartz, Feldspar, Zinc, Borax Powder, Calcium and Dolomite and without accounting them used for the manufacture of Frit for clandestine removal. There is also nothing on record nor there is any statement of the suppliers of other raw materials, which would indicate that the appellant had received unaccounted raw material from the suppliers of these raw materials. There is a solitary evidence in the form of statement of supplier of one of the raw material i.e. Borax Powder, who indicated that the appellant had procured Borax Powder and not accounted the same in his record; and the said entries ....