If calculation basis is wrong than is no way, such figures & calculation can be upheld

Commissioner of Customs Vs Punjab Exports (CESTAT Chandigarh)

CESTAT find that the learned adjudicating authority has clearly held that M/s Kansal Texo Tubes (P) Ltd was not a 100% EOU on the basis of the invoices issued under Rule 52(A) and 173(G); we find that learned adjudicating authority has totally ignored the assertion in the show cause notice that M/s Kansal Texo Tubes (P) Ltd was a 100% EOU; learned adjudicating authority has not carried out or got conducted any enquiry to come up such a conclusion. We find that the

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