9911796707
TMI Blog2008 (12) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. Being aggrieved with the Order passed by Commissioner (Appeals), vide which he has rejected the Revenue s appeal filed by him, Revenue has preferred the present appeal. 2. I have heard the learned SDR Shri D.S. Negi appearing on behalf of the Revenue and Shri Jayram Patel, Authorised representative appearing on behalf of the respondent. 3. As per facts on record, the respondents ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of the shortages actually detected in lot No. 999. He also imposed penalty of equal amount on the respondent. 5. Revenue filed appeal against the above Order before Commissioner (Appeals), who rejected the same by observing as under : 5.2 I have carefully gone through the case records, facts of the case, submissions made in the appeal memorandum and by the respondent during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The Revenue in their memo appeal has again referred to the statements. It is seen that the matter was earlier remanded by the Commissioner (Appeals) by allowing cross-examination of the Panchas and the buyers. Such cross-examination was conducted and statements were found to be not worthy of reliance. I also find favour in the reasoning of the Commissioner (Appeals) that if the goods against o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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