2009 (9) TMI 72

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tution of India, the petitioner has challenged the order dated 26th October, 2007 passed by the Commissioner (Appeals), Customs and Central Excise, Meerut-II filed as Annexure-4 to the writ petition. 2. It appears that a huge demand was created by the Assistant Commissioner, Central Excise, Division Hapur vide order dated 14th May, 2007. The Adjudicating Authority had disallowed the discounts inc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... il. Therefore, there is no prima facie case. 3. We have heard Shri A.P. Mathur, learned counsel for the petitioner and Sri S.P. Kesarwani, learned Senior Standing Counsel. 4. We have perused the impugned order and find that the Commissioner (Appeals) has not adverted to the various plea raised by the petitioner while considering the prima facie case and was swayed away by the findings recorded b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X