2013 (6) TMI 752

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NT [Judgment per : Kalyan Jyoti Sengupta, C.J.]. - This appeal is sought to be admitted on the following substantial questions of law : i. "Whether the Tribunal was correct in law in ignoring the evidence on record before the Commissioner although there was no contrary evidence adduced by the department either before the Commissioner or before the Tribunal; ii. Whether the Tribunal was correc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eated as capital goods. The finding was recorded vis-à-vis the plea raised by the appellant herein in paragraph 3 of the reply to the show cause notice. The adjudicating authority also found that no evidence was produced by the appellant in support of the plea. It was for the first time before the appellate authority, some photographs were produced and the appellate authority, having seen t....