TMI Blog2008 (11) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... is allowed by way of remand - E/1079-1081/2003 - A/860-862/2008-WZB/C-II/EB - Dated:- 20-11-2008 - S/Shri P.G. Chacko, K.K. Agarwal, JJ REPRESENTED BY : Shri N.A. Sayed, JDR, for the Appellant. Shri Bharat Raichandani, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These appeals of the Revenue are directed against an order passed by the Commissioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d bank guarantee. M/s. Parle Bottling Ltd. [Agro Division, hereinafter referred to as PBL (AD)], were directed to pay (a) duty of Rs. 14,738/- on finished goods found short; (b) duty of Rs. 68,285/- on raw material found short, and (c) duty of Rs. 20,42,019/- on finished goods, raw material and packing material which had been seized and subsequently released provisionally against B-11 bond and ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the adjudicating authority did not choose to state any reason for taking the decision against the Revenue. The operative part of the Commissioner s order is reproduced below :- FINDINGS I have carefully gone through the Show Cause Notice and submission made by the assessee and with reference to various case law pleaded at the time of Personal Hearing. I find that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceed to pass the following order : ORDER The Show Cause Notice supra is hereby dropped. 3. The learned Commissioner has found that the submissions made by the respondents were convincing. However, it is not discernible from his order as to in what manner he was convinced. He also states that he has gone through the case law referred to by the respondents. However, there is nothing to indic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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