9911796707
TMI Blog2011 (1) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri I. Ahmed, the learned SDR. Nobody is present on behalf of the respondent. As per facts on record, the respondents are engaged in manufacture of crimped/ texturised yarn falling under Chapter 54 of Central Excise Tariff Act, 1985. 2. The respondent s factory was visited by the Central Excise officers on 29.12.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43/- along with confirmation of interest and imposition of penalties. The said show cause notice culminated into an order passed by original adjudicating authority confirming demands and interest and imposing penalties on various persons. On appeal against above order, the Commissioner (Appeals) set aside the same on the ground that the entries in the said note book was in the nature of slip book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval. He, accordingly, set aside the impugned order and allowed the appeal. The said order of Commissioner (Appeals) is impugned before Tribunal. 4. On going through the grounds of appeal, I find that Revenue has only contested the findings of Commissioner (Appeals) relating to statement of authorized person. It stand contended that the statement was recorded on 29.12.95 and was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of authorized representative. As such, I find that apart from the fact of entries made in the note book {which has been held to be a slip book for issuance of POY by Commissioner (Appeals)}, and retracted statement, there is virtually no evidence to support the Revenue s case. As such, I find no infirmity in the views taken by Commissioner (Appeals). 6. Revenue's appeal is, accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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