2017 (10) TMI 1365

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....JJ. Shri C.V. Narasimham, Advocate, for the Appellant. Smt. Sundari R Pisupati, Advocate, for the Respondent. JUDGMENT [Judgment per : V. Ramasubramanian, J.]. - The Assessee has come up with the above appeal under Section 35G of the Central Excise Act, 1944. 2. Heard Mr. C.V. Narasimham, Learned Counsel for the appellant and Ms. Sundari R. Pisupati, Learned Senior Standing Cou....

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....cies. But the Tribunal upheld the demand insofar as this discrepancy is concerned, though the Tribunal allowed the appeal with regard to certain other aspects. We are not now concerned with the aspects on which the appellant succeeded before the Tribunal. 5. Aggrieved by the confirmation of the demand in respect of the discrepancies with respect to the production of 504 personal computers ....

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....m CMG Division when there was no evidence of clearances without payment of duty? and 3. Whether the Tribunal was correct in refusing to consider the appellant's request for directing the department to verify the payment of differential duty and given an opportunity to the appellant to produce the record of payment since it was acknowledged by the Superintendent of Central Excises? 6.&em....

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.... law is answered in favour of the appellant. 7. Coming to the first and second questions of law, it is seen from the original order as well as the order passed in appeal on the finding that there was clearance without payment of duty, was not based upon concrete material. Invoices are now produced. If these records had been produced before the Adjudicating Officer, probably the Adjudicatin....