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2015 (2) TMI 882 - HC - Central ExciseAdvalorem duty or Compounded duty - goods manufactured before the cut of date - entry in RG-1 register as proof - revenue contended that, there was no occasion for the Assessee to have entered this stock as "loose" - Goods Covered under Hot Air Stenter Independent Processors Annual Capacity Determination Rules, 1998 - Held that:- It is clear from the argument of the Assessee that once the stock, as declared in the register, has been verified and accepted, then, the Revenue could not have subsequently argued to the contrary. In such circumstances, when their findings of fact were termed perverse, the Tribunal, as the last fact finding authority, performed its duty in law and interfered with the orders, though concurrently rendered. Once they were interfered because they were found to be perverse and vitiated by error of law apparent on the face of the record, then, the impugned order of the Tribunal in that behalf does not raise any substantial question of law. - Decided against the revenue.
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