2010 (2) TMI 308

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..... e contention of the respondent that the shortage was actually not a shortage but had arisen because that portion represented goods manufactured on job work basis, has to be accepted. Held that- there is no substantial question of law arise, thus dismiss the appeal. - 211 of 2009 - - - Dated:- 18-2-2010 - K.A. Puj and Rajesh H. Shukla, JJ. REPRESENTED BY: Shri R.J. Oza, S.S.C., for the Appe .....

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..... unal has committed substantial error of law in recording findings contrary to decision in case of CCE, Indore v. Ratlam Wires Pvt. Ltd. as reported in 2004 (174) E.L.T. 198 (Tri.-Del.)?" 2. Heard Mr. R.J. Oza, the learned Sr. Standing Counsel appearing for the Revenue and perused the orders passed by the Tribunal. 3. The Tribunal in its order clearly observed that "even though the partner i .....

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