TMI Blog2016 (10) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... rates of excise duty taken in the tender and denied about awareness of preparation of tender papers on the basis of project report. The show cause notice itself alleges that the assessee has paid the central excise duty as per the manufacturing cost and that he has not compared the price with others. In the face of such an allegation in the show cause notice and when reliance is placed on a singl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention was invited to the impugned order by Ms Cardozo. 3. We have perused the said order carefully and anxiously. 4. Though the matter is listed for direction, we can dispose it of at this stage itself. There is no opposition to this course. The Tribunal having found that the only case of the Revenue against the assessee was that the assessee had collected the duty amount from their princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a finding of fact and as rendered by the Tribunal requires interference in this Court's further appellate jurisdiction. 6. We have also perused the show cause notice and the annexures thereto, and particularly our attention is invited to page 34 of the paperbook. It is stated in the show cause notice that the assessee had availed concessional rate of duty under Notification No.175/86. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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