2007 (9) TMI 173

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..... ue. - E/446/2007 - A-1767/KOL/2007 - Dated:- 14-9-2007 - Shri D.N. Panda, Member (J) [Order per]- Learned J.D.R. Shri Y.S. Loni submits that the order passed by the learned First Appellate Authority suffers from legal infirmity, for which Revenue has made this appeal before this Forum stating that Board's Circular was not followed. In the present case, Welding Rods used by the Assessee w .....

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..... tain materials to be examined Without examination of record any show cause notice issued had no basis when the Respondent got no opportunity to explain charges for defence. On merit, his submission was that learned Commissioner (Appeals) had thoroughly examined the fact and to the conclusion that the impugned goods were eligible for CENVAT credit. Even at the stage of second appeal-hearing if the .....

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..... pellate Order shall not be liable to be intervened unless the finding is without evidence or perverse. As argued by learned Counsel for the Respondent, nothing transpires at this stage to rebut the finding of the First Appellate Authority Therefore, in absence of any evidence, this Forum is helpless to allow Revenue's appeal. Consequently, Revenue's appeal fails. (Dictated and pronounced in the .....

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