9911796707
TMI Blog2008 (9) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. All the appeals are being disposed off by a common order as they are arising out of same impugned order passed by Commissioner. 2. Learned advocate appearing for the appellant submits that vide his impugned order, Commissioner has confirmed allegations made in the show cause notice issued to them on 15-4-05, all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of under-valuation of their final product i.e. knitted fabric. 3. In view of the above background, it stands contended by the learned advocate that the allegations in the present show cause notice on the face of it, contrary to earlier, stand of the Revenue in show cause notices dt. 12-7-04, 2-9-04, wherein it stand accepted by Revenue that their fabric i.e. knitted fabric was cleared by them in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has not cleared the final product at all. As such, it is evident that two different show cause notices in respect of the same very goods and for the same period, stand issued to the appellant, admitting in one case that the goods have been cleared to undervaluation and in the second case alleging that the goods have not at all been cleared. The department cannot blow hot and cold in the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses and deponents whose statements are relied upon would also be looked into afresh by the adjudicating authority, in the light of the various decisions on the point. 5. We make it clear that we have not gone into the merits of the case and have not expressed any opinion on the same. Appellants are at liberty to raise the pleas in their defense and make submissions before adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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