2015 (1) TMI 272

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....L M. PANCHOLI, JJ. FOR THE APPELLANT : MR RJ OZA, ADVOCATE JUDGEMENT Per: Akil Kureshi : 1. Draft amendments in all the appeals are allowed. 2. These appeals arise out of a common judgment of the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal' for short). Briefly stated, the issue pertain to sale of pet coke by the manufacturers of cement who are the responden....

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.... such basis, show cause notices came to be issued. The Commissioner confirmed duty, penalty and interest demands upon which all the aggrieved parties appealed before the Tribunal. The Tribunal by the impugned judgment allowed all the appeals. The Tribunal noted that the samples were actually drawn on 26.4.08 under a panchnama drawn on the same date. The test report, however, was not produced on re....

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....hasers had also disputed the methodology for drawing of the samples as well as in testing the samples. It was pointed out before the Tribunal that the minimum standard specified for drawing of the samples of pet coke were not followed. The Tribunal gave detailed reasons to come to the conclusion that the test report dated 7.5.2008 was not reliable. 4. With respect to the other evidence, the Tri....

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.... Commissioner had committed a serious error. 5. In view of such findings of the Tribunal, we are of the opinion that the entire issue is based on appreciation of evidence and the materials on record. The issues are primarily in the realm of factual findings. Even if the case of the department, as put forth before us through the Senior Counsel was that no samples were drawn on 26.4.008, it remai....