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TMI Blog2010 (2) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... ng upon the Order of the Additional Commissioner on an identical issue. No bar on revenue to file appeal when earlier order accepted but appeal to show defect in earlier order and reason for change in stand. Held that - no grounds furnished on defects of earlier order except stating observation on merits not given. Appeal rejected. - E/788-790/2006 - A/219-221/2010-WZB/AHD - Dated:- 26-2-2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection filed Personal Hearing 1. Nishimitsui Electronics, 103, Everest Industrial Estate, Phase-I, Amli, Silvassa 15-4-2005 Yes PH held on 2-12-2005 2. Dev Peripherals, 105, C-Building, Krishna Industrial Estate, Phase-I, Amli, Silvassa 15-4-2005 No Not appeared 3. Trinity Industries, Amli, Silvassa 5-5-2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal memorandum only mentions that the Assistant Commissioner has merely followed the order of Additional Commissioner and has not applied his mind independently. 3. The learned DR on behalf of Revenue submits that just because the department has not filed appeal against the order of the Additional Commissioner on the basis of which the lower authorities have decided against the Revenue, the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppealed but also on merits also he had found that there was no case. Further, he also submits that the department strangely has proposed demand only in respect of seized goods and has not demanded duty on the other goods. Further, he also submits that department has not cited any other ground other the fact that the lower authorities have not passed order on merit. He submits that the appeals have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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