Disregarding Cost Accountant certificate without proving it to be blatantly wrong is unsustainable-in-law

Gillette India Ltd. Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that Cost Accountant certificate certifying incidence of duty has not been passed on cannot be disregarded unless it is proved to be blatantly wrong. Facts- The appellants are engaged in manufacture and clearance of twin type shaving system razor, twin type shaving system cartridge, razor for double edge blades and razor blades (double edge); the appellants were supplying goods from his factory to the various depots availing exemption under Notification No. 50/2003-CE dated 10.06.2003 having filed ...