2006 (2) TMI 195

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.... the Appellant. The Appellant has sought to raise the following two questions of law - 1. "Whether in the facts and circumstances of the case and in law the Hon'ble CESTAT erred in holding that : (i) despite the admitted non-compliance of the prescribed procedure Rule 57F (4) by the Respondents herein, the burden to prove that such non-compliance could result in any wrongful gain to the Assesse....

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....to show that the sheets as received in the factory did not emanate from the duty paid coils and in paragraph-11, the Tribunal has observed that the Department did not establish that the sheets found in the Appellants premises were made out of non-duty paid coils.  The weight of the coils on which duty is paid tallies with the weight of the sheets on which credit was taken.  It shows that....