2014 (11) TMI 864

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..... dismissed the appeal of the Revenue against the decision of the CESTAT NEW DELHI [2014 (6) TMI 618 - CESTAT NEW DELHI] holding that no substantial question of law arises - Where Tribunal in its impugned order had held that difference on account of loss or shortage of lubricating oil were to the tune of 0.44% to 1.78%, whereas tolerance range is 1.4% to 1%. There is no evidence of clandestine remo .....

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..... ble goods found short, can it be considered that the goods have been removed clandestinely, without payment of central excise duty; and (iii) Whether duty paid/bonded lubricating oil found short, were liable to central excise duty or not. The Commissioner (Appeals), by his order dated 31 January, 2006, held that (i) in the present case, the appellant was receiving lubricating oil in bulk .....

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