TMI Blog2015 (5) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 2 sq. mtrs face veneer are required to produce 1 sq mtr plywood. As submitted by appellant, other than the statement of Shri P.K. Dash, no evidence has been gathered and no technical literature has been used and no sample has been drawn and tested. In these circumstances, the submission of the appellant that the impugned order has no merit has to be accepted. Accordingly, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l period and one invoking extended period. Penalty equally to the duty demanded has also been imposed. 2. Heard both the sides and perused the records. 3.1. Learned counsel for the appellant submitted that the entire demand is based on assumption that 2 sq. mtrs. of face veneer is required for manufacture of 1 sq. mtr. of plywood. This assumption has been made on the basis of statement of Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded and no further evidence to show that the calculation adopted by the department is correct has been gathered. 4. We have considered the submissions. We find that the whole case of the department is on the ground that 2 sq. mtrs face veneer are required to produce 1 sq mtr plywood. As submitted by learned counsel, other than the statement of Shri P.K. Dash, no evidence has been gathered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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