2015 (10) TMI 685

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....T dated 28 January, 2013. The Revenue has pressed the following question of law :- "Whether on the facts and in the circumstances the CESTAT has passed its order in total disregard to material facts and evidence on record and in complete arbitrary manner?" The adjudicating authority confirmed the demand of duty and while imposing a penalty directed the goods to be confiscated with an option ....

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....14-9-2000, Revenue had alleged certain shortages in their final product, which case was set aside by the Commissioner (Appeals) and the appeal of the Revenue was rejected by the Tribunal. Such shortages have to be adjusted and neutralised against the excesses, if any. 4.        After appreciating the above contentions, I find that there are admittedly, no inve....