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TMI Blog2010 (6) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has set aside the duty confirmation of Rs. 24,382/- Revenue has filed the present appeal. Apart from the fact that the amount of duty is on the lower side, I also note that the Commissioner (Appeals) has passed a reasoned and detailed order for setting aside the order of the lower authority. 2. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29-11-05 is nothing but the unaccounted scrap purchased for trading, which was later on accounted for as per declaration before income tax authorities. It would not be out of scope to mention that one hand the show cause noticed alleges the clandestine removal and on the other hand mentions the invoice number which itself is a contradictory stand by the department. Further, the lower authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val of the scrap. As rightly observed by the appellate authority, show cause notice is itself contradictory inasmuch as it admits issuing of invoice for clearance of the scrap. Further, if this scrap is generated scrap, the same must lead to manufacture of final product, which might have been cleared without payment of duty. There is no allegation much less any evidence alleging manufacture and cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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