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2015 (10) TMI 840 - CESTAT CHENNAI

2015 (10) TMI 840 - CESTAT CHENNAI - TMI - Validity of order of Commissioner Appeals - When the appellate authority has recorded that there was a discrepancy between the weighment slip and the recorded stock, reconciliation ought to have been made at the interest of justice. Assessee required the documents to be provided by the Department for its defence. But that was not done. Learned Commissioner (Appeals) without going into the matter came to the conclusion that when the documents were not gi .....

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- E/00282/2012 - FINAL ORDER NO. 41192 / 2015 - Dated:- 4-9-2015 - Shri D.N. Panda, Judicial Member For the Appellant : Ms. Indira Sisupal,AC (AR) For the Respondent : Ms. D. Naveena, ORDER: Inspite of two passovers, Advocate for respondent did not turn out. It is mentioned by Ms. D. Naveena, Advocate in the bar that Shri M. Kannan has personal difficulties. 2. The matter was examined on the basis of materials on record. 3. Revenue supports adjudication. 4. When the appellate authority has recor .....

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