2018 (2) TMI 1103

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....V. PADMANABHAN, TECHNICAL MEMBER Mr. B. Venugopal, Advocate, Swamy Associates & Co., For the Appellant Mr. P.R.V. Ramanan, Special Counsel, For the Respondent Per : S.S GARG This miscellaneous application for rectification of mistake has been filed against the Final Order No.21927-21931/2017 dated 30.8.2017, in which the appeal filed by M/s. Trishul Arecanut Granules Pvt. Ltd. as well ....

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....ka High Court which remanded the matter. The appellant has not raised, either before the Hon'ble High Court or before this Tribunal, the question of authenticity and veracity of the private records recovered by Revenue during the search proceedings. The grounds before the Hon'ble High Court was that there was mismatch in the determination of duty demand between the show-cause notice and the Statem....

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.... worked out based on consumption of lime. (ii) The investigation has unearthed the quantum of cotton canvas bags procured by the appellant from M/s. Divya Enterprises.  On the basis of statements given by Shri Nemichand Agarwal, proprietor of M/s.Divya Enterprises, quantum of gutkha allegedly clandestinely cleared has been worked out and the duty demand worked out to be Rs.  2,3....

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....72 and 79 of Order-in-Original found at pages 106 - 109. Similarly, the quantification of Rs. 2.38 crores has been discussed in paragraph 48 found at pages 97-98 of the Order-in-Original. As discussed above, on perusal of the record of the case, we find that the observations made in paragraph 20 above are based on record of the case and there is no error apparent which requires correction. Henc....