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2019 (4) TMI 1079 - HC - Central ExciseValuation - goods covered under Pan Masala Packing Machine (Capacity Determination & Collection of Duty) Rules, 2008 - cross examination of witnesses - scope of quasi-judicial proceedings - HELD THAT:- Ultimately the Tribunal itself has come to the conclusion and recorded findings of fact that no attempt had been made by the assessee to remove any goods in clandestine manner and all the goods were found available in the factory premises. Tribunal has come to the conclusion that the order of confiscation, duty and penalty against the appellant was unsustainable and, therefore, set aside the impugned order - Appeal dismissed - decided against Revenue.
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