TMI Blog2008 (12) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... ake credit of the same in the absence of any questionable conduct. Finding no material against both the respondents, Revenue fails in both these appeals. - E/3727-3728/2006-SM - 21-22/2009-SM(BR)(PB) - Dated:- 24-12-2008 - Shri D.N. Panda, J. REPRESENTED BY : Shri S.K. Bhaskar, DR, for the Appellant. Shri S.C. Kamra, Advocate, for the Respondent. [Order]. - Revenue proceeded aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of both the appellants and has given relief from charges as well as levies. 2. Revenue being aggrieved by the order in appeal came before this Forum against both the assessee, who are respondents here. The respondents M/s. Guwahati Carbon Ltd. has come in cross-objection against Revenue s appeal Case No. 3727/06 whereas M/s. DCM Engineering has not come in cross-objection. 3. The ld. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only charges levelled by the Revenue was that the freight was added to the basic price at the time of clearance, which has boosted the excise liability. Other than this charge, there is no evidence brought to show that both parties are intentionally doing any act which has caused any evasion to the revenue. No intention of the parties has been proved to bring them to charge. Therefore, duty paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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