2009 (1) TMI 501

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..... upon the partner - appeal is dismissed - 334 of 2008 - - - Dated:- 22-1-2009 - D.A. Mehta and Abhilasha Kumari, JJ. REPRESENTED BY : Shri Y.N. Ravani, Standing Counsel, for the Appellant. [Order per : Abhilasha Kumari, J. (Oral)]. - The appellant-Revenue is in appeal against the order dated 5-6-2007 rendered in a group of appeals by proposing the following question of law. .....

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..... rics and Polyester Texturised Yarn (PTY). The officers of the appellant visited the office of the respondent-assessee on 25-8-2003 and upon physical verification of the stock, noticed a shortfall of 18900.00 kgs. of imported PTY. Various statements were recorded under the relevant provisions of the Customs Act, 1962. and show cause notice dated 29-1-2004 was issued. The Adjudicating Authority held .....

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..... role in the removal of goods from the Unit. 5. A perusal of the impugned order of the Tribunal as a whole, does not reveal that any specific role is attributed to the respondent who is one of the partners in the firm, and there is no adjudication to this effect in the said order. The Tribunal has relied upon the Division Bench decision in the case of Jaybee Industries v. CCE, Gurgaon as re .....

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