2017 (11) TMI 2026

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....ury, Supdt. (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : After hearing both sides duly represented by Shri N. K. Chowdhury, ld.Advocate for the appellant and Shri K.Chowdhury, ld.A.R. for the Revenue, I find that the allegation and findings of the clandestine removal against the appellant, are solely based upon the comparison of the figures as reflected by the assessee in their ....

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.... the Tribunal's decision in the case of Victor Component Systems Pvt. Ltd. Vs. Commr. of Central Excise, Delhi II : 2015 (321) ELT 257 (Tri.-Del.). 3. After going through the impugned order and after appreciating the submissions made by both sides, I note that admittedly, the findings of the lower authorities are solely based upon the Sales Tax Returns' figures. The Tribunal's decision in t....