TMI Blog2007 (3) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... peal is filed by the Revenue against Order-in-Appeal dated 27-7-2005 which set aside the Order-in-Original vide which demand of duty was confirmed and penalty imposed on the respondent. The respondent has also filed a Cross Objection against the appeal filed by the Revenue. 2. None appeared on behalf of the respondent despite notice but there are written submissions, with the request to consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Commissioner (Appeals) set aside such findings. It is the contention of the learned SDR that, if the audit would not have found the short payment of duty by the supplier of the inputs, it would have gone un-noticed and, there would be non-payment of duty. Be it that may be, it is not brought on record that a show cause notice has been issued to the supplier of the inputs to the respondent and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued a show cause notice invoking first proviso to Section 11A for short payment made by him (as was pointed out by the auditors to the supplier of inputs). 4. Accordingly, in the facts and circumstances of the case, I do not find any merit in the appeal filed by the Revenue, as, even today there is no evidence contrary to the findings of the Commissioner (Appeals). Appeal filed by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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