2012 (5) TMI 324

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..... n the basis of katcha parchis cannot be held to be sustainable. - Decided in favor of assessee. - Excise Appeal No. 2009 - 2011 of 2009 SM(BR) - - - Dated:- 25-4-2012 - Mr. Archana Wadhwa, J. Shri B.L. Soni, learned AR for the Appellants Shri Naveen Mullilck, Advocate for the Respondent Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), R .....

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..... so seized from the godown of M/s. Metro Electricals Pvt. Ltd. In respect of said seizure, the dispute already stand settled at the level of Settlement Commission. 5. Based upon the recovery of katcha parchis from the residential premises of Shri Sandeep Garg, Revenue maintained a view that the said katcha parchis reflect the clandestine clearance of cables manufactured M/s. Pymen Cable(India). .....

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..... imposing penalties upon various respondents. Appeal against the same resulted in passing of the impugned order of Commissioner (Appeals) vide which he set aside the order of the original adjudicating authority. Hence the present appeal by the Revenue. 7. After hearing both sides and after going through the impugned order, I find that the appellate authority has gone by the fact that there is .....

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