CA certificate produced for quantification of tax ignored without cogent reason is bad-in-law

Lakshay International Pvt. Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that Chartered Accountant certificate was provided for quantification of tax, however, the said certificate was not discussed. It is settled law that certificates given by Experts in the respective fields cannot be ignored without cogent reasons. Facts- The appellants, M/s Lakshya International Private Limited (ST/537/2011) and M/s G.D. Tools and Forgings (ST/538/2011) are engaged in manufacture and exports of leather tool bags and polyester bags. Both the appellants have been paying...