2008 (1) TMI 799

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..... Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. I have heard Dr. M.K. Rajak, learned SDR appearing for the Revenue and Shri N.J. Gheewala, learned Consultant appearing for the respondent. 2. The respondents are engaged in the manufacture of chemicals and their factory was visited by the Central Excise officers on 20-1-1998 who .....

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..... lants, as the words and am agreed with which appeared after I have put my dated initials on them and reading as I have put my dated initials on them and am agreed with does not make any sense and from the handwriting also as well as from the fact that the rest of the panchanama is symmetrically recorded on the relevant page and only the work and am agreed with appear to be totally out of p .....

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..... ar terms not revealing that the respondents had been indulging clandestine activities. Further, the same were retracted immediately within a period of 2 days. There is nothing on record that retraction was mechanical. 4. As regards the green coloured diary, the appellate authority observed that figures appearing therein stands fully explained by the respondents and sufficient doubts having been .....

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