9911796707
TMI Blog2007 (9) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate for respondent JUDGEMENT Per : Shri M. V. Ravindran, Member (Judicial) All these four appeals are filed by the Revenue against Order-in-Appeal No. ZBN/290/M-V/2000 dt. 13/9/2000. 2. The issue involved in this case is regarding the confirmation of the demand and imposition of penalties against the respondents company and the employees. The adjudicating authority relying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guments in presentation of their claim of actual clearance value. The arguments stated in OIO clearly confirm that the Deputy Commissioner did verify the relevant documents and had examined the discount pattern also. The chart given at page Np.16 of the OIO where full details of discount and turnover have been given in tabular form show again that full care was taken in working of demand . It c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easoning for upholding the order is very sketchy and is devoid of any reasons. As such, the said order is unsustainable. 5. Accordingly, all the appeals filed by the Revenue are allowed by way of remand to the Ld. Commissioner (Appeals) with the direction to re-consider the issue afresh. All the appeals are allowed by way of remand, keeping all issues open. The Ld. Commissioner (Appeals) may gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
