2018 (10) TMI 833

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....r. Somnath Ganguli, Adv. Mr. Sudipta Ghosh, Adv. Mr. Sabnam Basu, Adv. For the respondent Re : GA 825 of 2018 The Court: Sufficient cause is shown. The delay in preferring the appeal is condoned. Let this appeal be registered by the department forthwith. The application (GA 825 of 2018) is allowed. Re: GA 826 of 2018, CEXA 55 of 2018: This is an intended appeal under Section 35G of the Centra....

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....posed on the appellant by the respondent authority by rejecting their argument that this stock of unlabelled and unstamped plywood was to be entered in the Daily Stock Account and accounted for. Mr. Das said that according to the respondent such entry should be ignored and was ignored by them. Learned counsel appearing for the respondent Commissioner submitted that at all stages of the proceedin....

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....- 1 according to Rule 10 of the said Rules? What is the amount of duty that is to be adjusted against this stock of goods and in that event what would be the ultimate demand of the respondent ? This Court is of the view that these questions of fact and law can be best answered by the tribunal or the adjudicating authorities below. In those circumstances, we formally admit the appeal. By consent....