2024 (7) TMI 1635

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..... Allowed, subject to all just exceptions. Application stands disposed of. CUSAA 62/2024 & CM APPL. 38203/2024 (Stay) 1. The appellant seeks to impugn the final order of Customs Excise, and Service Tax Appellate Tribunal ['Tribunal'] dated 15 December 2023. We note that in an earlier round which had ensued before the Tribunal, the appeal of the present appellant and other connected matters had .....

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..... to the assessee-Appellants, as stated above, but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law. " 2. As is evident from the above, the Tribunal had drawn directions for examination of the benefits pertaining to Special Additional Duty of customs as well as the Countervailing Duty. Additionally, .....

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..... based on the entries in the two notebooks Priya and Rishu and some other entries and there was no separate demand on the basis of the WIP register. WIP register was only used as supporting evidence. The claim of the appellant with respect to some entries (known as contra entries by the appellant) were required to be examined by the Commissioner which he did in the impugned order paragraph 5.7 of .....

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..... one through page 333 to 345 of paper book III and found that in Annexure B (page 333 to 341 of PB) there is only 6 entries under the column "Rejection" i.e. 23.9, 2.32, 4.69, 4.36 and 2.36; totalling to 37.63. Moreover, there is no column/entry for rejection of diamond shown in Annexure C (page No. 342 to 345). I also observed that there is no remark or indication in the (P-333 to 345 of PB) which .....

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..... appellant to the sender." 4. Bearing in mind the findings of fact which have come to be recorded in both the final order of the Tribunal as well as the order-in-original passed by the Commissioner, we find that the appeal fails to raise any substantial question of law which would warrant consideration. 5. The appeal consequently fails and shall stand dismissed.
Case laws, Decisions, Judgem .....

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