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TMI Blog2015 (11) TMI 1614X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue is dismissed. - Excise Appeal No.E/1295/2009-EX [SM] - FINAL ORDER No.54227/2015 - Dated:- 18-11-2015 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Present for the Appellant: Shri. G.R. Singh, D.R. Present for the Respondent: Shri. Abhas Mishra, Advocate PER: S.K. MOHANTY Revenue filed this appeal against the order of Commissioner (Appeals), whereby the adjudication o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest and penalty. The adjudicating authority confirmed the demand of duty alongwith interest and imposed penalty on the Respondent. The Commissioner (Appeals) set aside the adjudication order. 3. Heard both sides and perused the records. 4. The main contention of the ld. DR is that the Commissioner (Appeals) had not obtained comments from the Department while passing the order. He has also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the job worker i.e. M/s. Jai Ambay Etching Centre. I find sufficient force in this submission of the appellants that the department has not placed on record any Panchnama evidencing the recovery of the said private records from the premises of said job worker i.e. M/s. Jai Ambay Etching Centre. Though Shri Vijay Shankar Tiwari, Partner M/s. Jai Ambay Etching Centre vide his statement dated 13.09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... witnesses as the recovery has been shown from a premises other than belonging to the appellants against whom serious charges of clandestine removal has been levelled and therefore, prima facie they cannot be relied upon for establishing the charge of clandestine removal. 5. On perusal of the grounds of appeal and the written submission filed by the ld. D.R., I find that the Revenue failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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