TMI Blog2015 (3) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of audited balance sheet. Revenue had not refuted the Chartered Accountant’s Certificate and worksheet with any material in the grounds of appeal. The Ld. AR submitted that the original authority proceeded on the basis of the figures given by the Respondents but the Commissioner (Appeals) proceeded on the basis of the figures given by the Chartered Accountant. We find that the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Glass Bottles classifiable under Chapter Sub-heading 7007.90 of the schedule to the Central Excise Tariff Act, 1985. The Respondents had cleared the glass bottles both printed and unprinted of various dimensions, shapes and sizes. During the period from January 1995 to November 1997, the Respondent received unprinted Glass bottles from their next unit at Rishikesh and after printing Coke brand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 997. The Commissioner (Appeals), modified the adjudication order in so far as the demand was reduced to ₹ 5,17,382.24 along with interest and penalty was set aside. Revenue filed appeals before the Tribunal. 3. The Ld. AR for the Revenue reiterates the grounds of appeal. The main contention of the Ld. AR is that the adjudicating authority passed the order after taking into consideration t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sheet. Revenue had not refuted the Chartered Accountant s Certificate and worksheet with any material in the grounds of appeal. The Ld. AR submitted that the original authority proceeded on the basis of the figures given by the Respondents but the Commissioner (Appeals) proceeded on the basis of the figures given by the Chartered Accountant. We find that the Commissioner (Appeals) findings are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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