2009 (1) TMI 723

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..... Heard both sides. The department is in appeal against the impugned order-in-appeal passed by the lower appellate authority rejecting department s appeal before him. In the Grounds of Appeal filed by the department, it has been pointed out that the lower appellate authority has not taken into account the length of the ingots while finding fault with the stock verification report. It has also .....

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..... er orders dropping the demand against the respondents. 4. After considering the case records and the submissions made from both sides, I find that the lower appellate authority has not properly gone into the records of the case while passing the impugned order. He has compared the weight of ingots by merely taking cross sections without considering the lengths of the same, which is a vital facto .....

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..... e presence of the authorized representative of the assessees without raising any objection at the time of stock verification, cannot be brushed aside as has been done in this case. If there are genuine grievances relating to the manner in which the shortages have been calculated and the duty demands have been made, the adjudicating authority and the appellate authority should go into the same and .....

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