TMI Blog2015 (12) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- Commissioner (Appeals) had, while allowing the appeal filed by the Assessee, referred to the RG-1 register as well as RT-1 returns and rendered a finding that the utilization of the pouches shown in the loose papers tallied with the production figures shown in the RG-1 register as well as RT-12 return. The specific finding was that “each and every entry written for the receipt of po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 - S. Muralidhar And Vibhu Bakhru, JJ For the Petitioner : Mr. C. Hari Shankar, Senior Advocate with Mr. S. Sunil, Mr. V.R. Sethi and Mr. Ashly Cherian, Advocates. For the Respondent : Ms. Sonia Sharma, Senior standing counsel along with Mr. Surinder Malik, Assistant Commissioner ORDER 1. This is an appeal under Section 35-G of the Central Excise Act, 1944 ( Act‟) by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) in the order under appeal in favour of the Assessee? 4. When the appeal was heard on 5th October 2015 Mr. C. Hari Shankar, learned Senior counsel appearing for the Appellant, drew attention to the fact that the Commissioner (Appeals) had, while allowing the appeal filed by the Assessee, referred to the RG-1 register as well as RT-1 returns and rendered a finding that the utilizati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 001 in the above matter is not traceable. He further states that the department has already issued tracer dated 12th November 2014 for tracing the file and that despite all efforts the concerned file has not been traced yet. He also adds that the appeal was filed by the Revenue before the CESTAT in the year 2006 and when the matter was listed before the CESTAT even at that point of time the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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