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TMI Blog2007 (9) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment s appeal against the order of the Commissioner (Appeals) No. RS/257/SRT-II/2006, dated 18-9-2006. None appeared for the respondent in spite of notice. Heard the learned SDR appearing for the Department and perused the record. 2. The relevant facts, in brief, are as follows : (a) The respondent is a manufacturer of Polyester Texturised/Crimped Yarn and they have used anti-static o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions made by the learned SDR and the grounds of appeal. He relied upon the decision of the Larger Bench in case of Gopal Industries v. CCE, Indore reported in 2007 (214) E.L.T. 19 (Tri.-LB) = 2007 (7) S.T.R. 502 (Tri.) = 2007 (81) RLT 572 (CESTAT-LB). 3.2 The reasoning adopted by the Commissioner (Appeals) in setting aside the order of the original authority is reproduced below : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-speaking order, which cannot sustain. 4. I find that this is not a case where any private records indicating the actual production or clearance in excess of what has been accounted in the statutory records were recovered. Therefore, the findings by the Commissioner that there was no record of use of oil or any other evidence which supported the estimate of gain of 1.5% in production as real ..... X X X X Extracts X X X X X X X X Extracts X X X X
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