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2017 (6) TMI 195 - CESTAT MUMBAIMisdeclaration of goods - substitution of high-quality 'cut and polished diamonds' with those of inferior quality to the extent of 1184.61 carats, the attempt to remove 1095.43 carats of 'cut and polished diamonds' - non-accountal and illicit removal of capital goods from the said unit - Held that: - the records are not available for verification. However, the data document submitted by the appellant can be subject to computation for arriving at the stock of goods-in terms of cut, clarity, caratage - Without an appropriate finding on this aspect, we are hamstrung in rendering justice in accordance with law. The adjudicating authority is directed to complete this process within three months - appeal allowed by way of remand.
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