2013 (9) TMI 907

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....ocate, JUDGEMENT HEMANT GUPTA, J. (ORAL) The present appeal under Section 35 G of the Central Excise Act, 1944 arises out of an order dated 12.08.2011 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short 'the Tribunal'). Vide the aforesaid order, after returning a finding that the assessee has received raw-material without payment of duty, the Tribunal proceeded to ....

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....t is able to quantity the quantity of final products clandestinely removed by the respondent from the private records i.e. documentary evidence in the form of weighment slips and credit account note books? -when the evidence of receipt of unaccounted inputs along with other corroborative evidence including confessional statements, is rather sufficient corroborative evidence to proce clandestine....

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.... furnace oil to the extent of 370 MTs of the raw-material. The Tribunal has also given reasonable allowance of 10% towards process loss. Therefore, once the Tribunal has maintained the order of duty, production of final products from the unaccounted inputs demonstrated to be received on the basis of show cause notice served by the Revenue, we do not find that question No.(i) arises for consider....

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....h the quantity. The assessee contested that cum-duty price is taken as basis. The Tribunal recorded a finding that it is not a case of splitting of consideration realized by the assessee into assessable value and duty, but it is clearly a case of wrong application of assessable value of the goods to be the price of goods inclusive of excise duty prevalent on the date which has not support of law. ....