2002 (4) TMI 108

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....per : P.S. Bajaj, Member (J)]. - This order will dispose of both the above captioned appeals against the order dated 20-9-2001 passed by the Commissioner of Central Excise. 2. The issue involved in both these appeals relates to the liability of the appellants for payment of duty under the Compounded Levy Scheme. The Commissioner had denied the benefit of this Scheme to the appellants hold....

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....2002 (49) RLT 265 (Guj.), wherein it has been observed that the Chartered Accountant's certificate showing the capital investment furnished by the assessee should be accepted unless it is displaced by the opinion of the professional expert. However, the investment shown in the balance sheet is to be ignored and the benefit of Notification No. 16/2001-C.E. (N.T.), dated 30-4-2001 would be available....