TMI Blog2005 (12) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... enue appeal arises from OIA No. 40/04 dated 31-3-04 wherein the Commissioner (Appeals) has held that Revenue has failed to discharge the burden to establish that the seized CFC gas (refrigerant 22 and refrigerant 12) filled in 59 numbers of empty cylinders, compressor and hose pipe were of foreign origin. These goods were seized from the godown of the respondent and revenue proceeded against them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d biscuits had held that no much importance need be attached to expert opinion to decide a case of such nature as one in hand since it is well settled that expert opinion are neither infalliable or conclusive proofs. Learned SDR submits that the goods are not available in the market and it is an imported item only. Therefore, the fact that such gas was found in the cylinders maintained by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he investigating authority should have made further investigations in the matter and should have gone to the root of the case by examining the person from whom these goods were purchased. This would have disclosed the source from which the goods have come to India. Therefore, the Commissioner s finding that the investigation is NIL is a correct finding and cannot be faulted even if gas had not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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