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TMI Blog2009 (9) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... passed without any basis ignoring evidences. Impugned order non-speaking and unreasoned. Matter three years old and impugned order set-aside. X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Tyagi prays that there is no basis to hold that there was no addition of amortised cost to assessable value nor it can be held that the tools have not suffered duty. Ld. Commissioner (Appeals) ignoring the documents as stated above simply relied on the AG advise, and proceeded to confirm the adjudication order. Had they judiciously examined PLA entries and have also gone into record, they woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed any evidence (Invoice) for the year 1999-2000. 3. Heard both sides and perused the records. 4. We have gone through the issue extensively and thoroughly examined the documents relied upon by both sides. We are able to appreciate that the appellant made its stand clear and brought the same to the notice of the Deptt. by reply dated 5-3-01 to the show cause notice dated 8-2-01 as appearing at p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing demonstrate by the orders of authority below as to their sincerity to test the aforesaid reply to SCN, we are unable to sustain the non-speaking order which is also unreasoned. Therefore, we have no other way but to set aside the impugned order since the matter is already three years' old. In the result, appeal is allowed setting aside the impugned order.
(Order dictated in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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