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TMI Blog2017 (4) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... ought any tangible evidence to prove its case against the Respondent, I am of the fire view that such observations cannot be disturbed at this juncture - appeal dismissed - decided against Revenue. - E/416/2009-EX[SM] - A/56474/2016-SM[BR] - Dated:- 27-12-2016 - Mr. S.K. Mohanty, Member (Judicial) Sh. Amit Awasthi, (Advocate) appeared for the Respondent Sh. R.K. Mishra, AR for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed Cotton fabrics during the period 02.09.2002 to 05.09.2002. On the basis of investigation, the Department issued the show cause notice, which culminated in the adjudication order dated 31.08.2007, wherein the proposed duty demand of ₹ 22,12,495/- and ₹ 25,455/- were dropped against the respondent. On appeal, the ld. Commissioner (Appeals) vide the impugned order dated 08.02.2008 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physical verification was without a panchnama and Learned Additional Commissioner had taken note of cross examination of the investigating officers who had admitted non preparation of panchnama. The learned Additional Commissioner had also taken note of the fact that none of the buyers of private records had accepted any clandestine receipt of goods. He had also noted that there was no iota of evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire search proceeding are in-fractuous/ void and the Department has not brought any tangible evidence to prove its case against the Respondent, I am of the fire view that such observations cannot be disturbed at this juncture. 8. Therefore, I do not find any infirmity in the impugned order. Accordingly, the appeal filed by the revenue is dismissed. (Operative Portion pronounced in open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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