2007 (9) TMI 110

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..... 07 - Dated:- 7-9-2007 - [Order per] - The learned Counsel, Shri K.K. Banerjee appearing for the Appellant submits that apart from merit, the Department did not controvert retraction of the statement of Shri Basudev Behara, as that was argued in Ex. Appeal No. 191/06. The Department in this case also without finding a clear-cut case on the date of inspection brought the Appellant to frivolous ch .....

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..... fore, he submitted that the demand was time- barred for the Department's cripplied evidence in the course of inspection, and issuance of belated notice was their recourse for a vexatious litigation. 2. The learned J.D.R. supported the Order of the authorities below and submitted that the shortage found was on the ground of clandestine removal. 3. Heard both sides and. perused the record. T .....

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