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TMI Blog2011 (1) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by Revenue against the Order-in-Appeal No: PII/BKS/295/2006 dated 30/10/2006 passed by the Commissioner (Appeals) in remand proceedings on the direction of this Bench communicated vide order No. A/839/C-III/SMB/WZB/2006 dated 26/06/2006. In this order, this Bench has observed on the basis of submission of the Revenue that the Commissioner (Appeals) had not considered the documents relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) has discussed document wise sustainability of the demand and has given his findings where it is sustainable and also in other paras where the demand is not sustainable. In final order he has upheld confirmation of demand for Rs. 54,480/- only and balance amount he has held as not sustainable. The Commissioner (Appeals) in para 7 relying on the decisions in the case of Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty imposed and interest demand by Commissioner (Appeals) is not as per law in view of the Supreme Court decisions in the cases of Dharmendra Textile Processors 2008 (231) ELT 3 (SC), which has been further clarified in Union of India vs. Rajasthan Spinning & Weaving Mills 2009 (238) ELT 3 (SC). Since the Commissioner (Appeals) has upheld duty demand of Rs. 54,480/- on account of clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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