2017 (10) TMI 1051

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....Chauhan ORDER 1. Heard learned counsel for appellant and perused the record. 2. This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has arisen from judgment dated 02.12.2016 passed by Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "Tribunal") in Excise Appeal No. E/2852 of 2009. The judgment passed by....

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....be impractical to require the assessee to go behind the records maintained by the first stage dealer." 3. This finding of fact which was recorded in Commissioner of Central Excise, Customs and Service Tax Vs. Juhi Alloys (supra) by this Court has been agreed by both the counsels that it will apply equally to the case of respondent also and recording agreement of both the counsels in the light o....