2007 (9) TMI 148

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..... nputs is set aside - E/182/2007 - A/1777/KOL/2007 - Dated:- 17-9-2007 - Shri D.N. Panda, Member (J) [Order per].- Revenue's grievance in this appeal is that the Ld. Commissioner's observation that there was no evidence of stock taking for making allegation against the Respondent is not true. The Ld. JDR appearing for Revenue specifically cited para No .....

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..... above factual position, it is clear that the said decision is not applicable in this case." He, further prayed that when the first Appellate Authority has thoroughly examined the record and found no evidence left at all in the record, the allegation made against the respondent was frivolous. The finding of the Ld. Appellate Authority clearly stated that the mode of stock taking being questionab .....

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