2017 (10) TMI 501

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....nt : Mr Sudhir M Mehta, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department has filed this appeal challenging the judgment of the CESTAT dated 06.03.2017 raising following question for our consideration: "Whether the Tribunal is correct in law when the significant document submitted by the assessee corroborated by the conformational statements of the asse....

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....officer who took objection of ratio is not able to give any correct ratio. In audit report, they have mentioned ratio of 205 whereas they have recovered the duty as per 1.8 ratio. Thus there is no base ratio of 2.5. Thereafter audit has also been conducted in the year 2009 and 2010 by Central Excise Audit Section as well as A.G. Audit and ratio was found in order as declared by the assess....