2004 (10) TMI 455

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..... ondent. [Order (Oral)]. This appeal filed by the Revenue is directed against the Order-in-Appeal No. 501/2003/Pondicherry dated 26-9-2003 passed by the Commissioner of Central Excise (Appeals), Chennai by which the Commissioner has allowed the appeal of the assessee. 2. Brief facts are that the assessee-respondents are manufacturers of multi wall paper bags falling under Chapter 4819.1 .....

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..... y the lower appellate authority that the original authority without any evidence or material, had done rough estimate and guess work, is not correct and that the certificate from the Chartered Accountant was not produced before the original authority. 2. Heard Shri A. Jayachandran, JDR who reiterated the department s view. 3. Heard Shri M.V. Raman, learned Counsel for the assessee who submitte .....

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..... any waste. On the other hand, it was for the Revenue to have let in evidence in support of their allegation that the job worker has sold the waste. They have not done this exercise and want to confirm duty without any material. On going through the entire evidence on record and the pleas made, I do not find any infirmity in the impugned order and I uphold the same. The Revenue appeal is devoid of .....

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