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2009 (9) TMI 357 - AT - Central ExciseAppeal to Appellate Tribunal- Revenue has come in appeal against the order passed by the learned Commissioner (Appeals) allowing relief to the assessee on merits, waving penalty and interest. Held that- We are surprised to note how the learned Commissioner (Appeals) without evaluating the evidence on record, both oral and documentary, could safely rely on the submission of the assessee when evidence on record self-speak the nature of the allegation and gravity thereof, thus, it would be proper to remit back the matter for reappraisal and evaluation of evidence giving regard to the weight of evidence and to come to a rational conclusion. When governing facts and surrounding circumstances suggest fate of the fact, there is no question of any assumption or presumption which are sworn enemies of justice. Therefore, learned Commissioner (Appeals) after granting fair opportunity to both the sides shall properly consider weight of evidence and pleadings of both sides and pass a reasoned and speaking order on both the aspect of merit as well as on limitation issue, which have emanated from cause of action. In the result, we remand the matter to the learned lower appellate authority to pass appropriate order in accordance with law. The appeal is allowed by way of remand.
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