2010 (2) TMI 1294

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....0 of the Customs Act, 1962, proposing to formulate the following substantial questions of law for determination and consideration of this Court : (i) Whether, in the facts and circumstances of the case, the Hon'ble CESTAT was justified in placing reliance upon the ratio of the decisions in the case of [1] M/s. Acalmar Oils & Fats Ltd. v. CC & CE, Hyderabad, 2007 (215) E.L.T. 110 (Tri....

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....ower authorities have relied upon the Board's Circular wherein the issue stands decided by the Tribunal judgment laying down that the actual quantity discharged which will be leviable to duty and not the quantity as disclosed in alleged survey report. The Tribunal has also referred to the decisions of various Tribunals. The Tribunal has further observed that the Assistant Commissioner in his order....