TMI Blog2008 (8) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... hwa, Member (J)]. Being aggrieved with the order passed by Commissioner (Appeals), vide which he set aside the demand of duty of Rs. 2,50,474/-, confirmed by original adjudicating authority and allowed the appeal of respondent, Revenue has filed the present appeal. Nobody represented the respondent. We have heard Dr. M.K. Rajak, learned SDR in support of Revenue s appeal. 2. As per facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erizing and washing etc. Statements of Shri P.M. Chaudhary and Shri R.J. Chaudhary, who are supervisor and contractor of M/s. Ocean Synthetics were also recorded, admitting receipt of such fabrics. Further, statements of two buyers were also recorded, admitting purchase of the goods from M/s. Mukesh Industries without cover of Central Excise invoice. 3. On the above basis, proceedings were initi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numbers were randomly selected and quantities were shown as short quantity; that the fabrics of lot numbers in respect of which proceedings were initiated and the demands confirmed, were subsequently processed by them and cleared on payment of duty; that as per job programme file, the fabrics of particular lot number could be at any stage of processing; that the show cause notice was barred by lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he course of investigation being corroborative of each other, would constitute evidence against the assessee in the normal course, but such general norms cannot be accepted in the present case, inasmuch as the panchnama itself has not been accepted by the original adjudicating authority. The above specific findings of Commissioner (Appeals) do not stand rebutted by Revenue in their memo of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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