2019 (2) TMI 2040

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....USTICE MD. NIZAMUDDIN Appearance: Mr. K.K. Maiti, Adv., Mrs. Sanjukta Gupta, Adv., Dr. Samir Chakraborty, Sr. Adv., Mr. Abhijit Biswas, Adv. ORDER This is an appeal under Section 35G of the Central Excise Act, 1944. After hearing learned Counsel for the parties, we are of the opinion that the order of the Tribunal dated 13th March, 2018 cannot be sustained. The matter has to be remande....

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....otional. First, the production is roughly assessed on estimation and thereafter on actual weighment. This was "adjusted" in the appellant's account and was "never reflected in the Central Excise records". It is true that the circumstances of the case relied on by the Tribunal were similar to those at hand but what was the stock notionally determined and actually determined in the case at han....