2007 (1) TMI 588

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..... ellant: Shri V.K. Agrawal, DR Order Per. C.N.B. Nair :- Revenue is in appeal aggrieved by the quashing of the duty demand of ₹ 12.5 lakhs, modvat demand of about ₹ 4 lakhs etc. under the impugned order in appeal passed by Commissioner of Central Excise, Indore. 2. None has appeared for the respondent. Therefore, we are deciding the appeal after pursuing records and he .....

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..... On this issue, the Commissioner accepted the assessees contention that it could have been a situation of under valuation or price fluctuation in the market. 4. The contention of the revenue in the present appeal is that the order has been passed by the Commissioner without considering the specific evidence relied upon in the show cause notice. It is also being pointed out that the finding re .....

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..... behaved. Instead of defending the case on such reliable material, it only preferred speculative answers in defence. By accepting those explanations, the Commissioner has clearly exposed the findings to serious doubt. 6. We do not consider it necessary or appropriate to go into the evidence in great detail or to give findings on them, as we are proposing to remand the case for a fresh considerat .....

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