2001 (1) TMI 367

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..... B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Two appeals, one by the assessee and one by the department, and a cross-objection by the assessee to the department s appeal has been filed against the order of the Collector. The Collector in that order adjudicated on a notice issued to the assessee. The notice alleged that the assessee had evaded duty by misde .....

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..... to nine persons. In these cases, he finds that these persons had given statements, which establish the composition of the fabrics. In such eight cases despite the statement declined to come forward for cross-examination by the assessee he has continued the demand. The ninth did come for cross-examination but he has no knowledge of the contents of the statement of what he signed, without understan .....

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..... ese descriptions are by themselves unable to conclude anything about the composition of the fabric. We think the Collector was right in concluding that there was insufficient evidence to determine the composition of the fabric. 3. That being the situation it would follow that in those cases where persons either did not turn up for cross-examination or (as in one case) turn up and disowned the st .....

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