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2015 (9) TMI 206 - HC - Central ExciseDuty demand - Shortage of goods - Seizure of goods - Fraudulent availment of MODVAT Credit - Non receipt of actual goods - Held that:- From the contents of paragraphs 24 to 29 of the order-in-original, the contention of the appellant regarding violation of principle of natural justice appears to be incorrect - In view of the concurrent finding of fact recorded by both the authorities, Court does not find any substance in these appeals and moreover appeals involve no substantial question of law - appeals have no merit - Decided against assessee.
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