2008 (9) TMI 654

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sp;Revenue has filed present ROM in respect of Order No. A/1109/WZB/AHD/2008, dt. 29-5-08 [2008 (230) E.L.T. 159 (Tribunal)], vide which Revenue's appeal against the order of Commissioner (Appeals) was rejected by accepting the findings of Commissioner (Appeals) in respect of clubbing of clearances of two units. The said application seeks modification of OIA Number in the preamble of the said orde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he issue on the basis of evidences available on record and after concluding that there is no such evidence so as to establishing clubbing of clearances of various units. The fact that the appellant approached Settlement Commission (which application was not accepted) by itself will not amount to evidence against the assessee inasmuch as Revenue's appeal stand decided on the appreciation of evidenc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X