2011 (9) TMI 400

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.....   2 Revenue has filed this appeal against the order passed by the Commissioner (Appeals) whereby the demand of Rs. 15,49,668/- alongwith interest and penalty were set aside.   3. The contention of the Revenue is that the respondents manufactured HDPE/PP fabrics and sacks and cleared the same to their sister concern. In this situation, the respondents are to pay duty on the basis of co .....

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..... d and cleared 1589 M.Ts of fabric and 96 M.Ts. of sacks to their sister concern. In the certificate of Cost Accountant dated 21.7.2001 which is produced by the respondents before the Commissioner (Appeals), the total production is shown as 1253.676 MT which is not consistent with the data supplied by the respondent to the Revenue during investigation.   4. We find that in this case the adjud .....

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