2004 (2) TMI 557

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..... or the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. This is an appeal filed by the Revenue. Shri B.R. Jagadish appearing for Revenue submitted that the appellants have a strong case in view of the fact that the assessee have not only suppressed the fact but also evaded the payment of duty. He told that the allegation made in the Show Cause Notice has not been properly examined .....

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..... the transaction was known to the department. He said that the Department has not challenged the issue with reference to limitation and the appeal itself is not sustainable on the point at issue. 4. We have carefully considered the matter. We find that the Department has challenged the impugned order only on merits. In the impugned order, the Commissioner has decided the issue in favour of the as .....

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