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TMI Blog2007 (7) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... missed - E/ESM-144/2004 - A-1444/KOL/2007 - Dated:- 26-7-2007 - [Order per : D.N. Panda, Member (J)]. - Heard both sides. The appellants are a trading company which purchased the impugned goods in auction from the Government of India Mint. In the relevant invoice, the Government of India Mint has collected an amount towards the excise duty in addition to the price of the impugned goods and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to them and report obtained from the Mint was also not confronted. For such act of the Adjudicating Authority, the Orders of the Authority below are liable to be vitiated. 4. The learned J.D.R., Shri Y.S. Loni appearing for the Revenue submitted that First Appellate Authority is clear as to the manner how the Appellant was dealt before the authorities below. Not only this fact is evident from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Revenue and also observing that when the seller was not entitled to any refund nor had any dispute with the excise authorities, the present Appellant who was buyer of the impugned goods from the Mint does not get entitled for any refund, which has not arisen. Therefore, we find no other alternative but to dismiss the appeal. (Pronounced in the court on 26-7-07) - - TaxTMI - TMITax - Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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