TMI Blog2009 (9) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order set-aside. - E/536/2006 - 759/2009-EX(PB), - Dated:- 15-9-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Ms. D.K. Tyagi, Advocate, for the Appellant. Shri Sansar Chand, DR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Ld. Counsel Shri D.K. Tyagi submits that the advance received from L T in terms of page 28 of the appeal folder ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was no addition of amortised cost to assessable value nor it can be held that the tools have not suffered duty. Ld. Commissioner (Appeals) ignoring the documents as stated above simply relied on the AG advise, and proceeded to confirm the adjudication order. Had they judiciously examined PLA entries and have also gone into record, they would have discovered truth. But they have failed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Heard both sides and perused the records. 4. We have gone through the issue extensively and thoroughly examined the documents relied upon by both sides. We are able to appreciate that the appellant made its stand clear and brought the same to the notice of the Deptt. by reply dated 5-3-01 to the show cause notice dated 8-2-01 as appearing at page 27 of the appeal folder proving its bona f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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