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Raj Ratan Castings (P) Ltd. v/s Commission of Central Excise, Kanpur

    Civil Appeal No. 5393 of 2004 with SLP(C) No. 31971 of 2012

    Decided On, 22 April 2015

    At, Supreme Court of India

    By, THE HONOURABLE MR. JUSTICE A.K. SIKRI & THE HONOURABLE MR. JUSTICE ROHINTON FALI NARIMAN

    For the Appellant: Jitin Singhal, Rupesh Kumar, Pankaj Bhatia, Vivek Chaudhary, Kailash Chand, Advocates. For the Respondent: Jaideep Gupta, Sr. Advocate, Arijit Prasad, T.M. Singh, B. Krishna Prasad, Advocates.



Judgment Text

1. In both the matters, the Appeal and the Special Leave Petition, we find that the authorities below had rejected the invoices produced by the appellant/petitioner on the ground that they were not the invoices of the manufacturers. In these circumstances, the methodology adopted by the Commissioner in going into the actual parameters/measurements of the furnaces in order to ascertain their capacity cannot be termed as faulty. We are, thus, in agreement with the view taken by the authorities/courts below.

2. Finding no merit in this appeal

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and the Special Leave Petition, the same are dismissed.
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