TMI Blog2016 (4) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... cal opinion of the chartered engineer which has been analysed by the High Court in extenso that there has been no differential quantity and hence, the question of clandestine removal does not arise. Held that:- the revenue should have been afforded an opportunity to counter the technical report filed by the assessee by filing its technical report, for the whole controversy hinges upon the diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Appeal Nos. 559-561 OF 2016 - - - Dated:- 27-1-2016 - MR. DIPAK MISRA AND MR. N.V. RAMANA, JJ For the Petitioner : Mr. P.S. Patwalia, ASG, Ms. Nisha Bagchi, Adv., Ms. Sunita Rani Singh, Adv., Ms. Pooja Sharma, Adv. And Mr. B. Krishna Prasad, AOR For the Respondent : Mr. Jay Savla, AOR And Ms. Renuka Sahu, Adv. ORDER 1. Leave granted. 2. In these appeals, by special l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the tribunal, we find that the tribunal has been guided by the technical opinion of the chartered engineer submitted by the respondents who were the appellants before it. It has observed that the revenue has founded its case singularly on the basis of the statement of the authorised officer of the respondent. From the orders passed by the tribunal and the High Court, it is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical report. In our considered opinion, the revenue should have been afforded an opportunity to counter the technical report filed by the assessee by filing its technical report, for the whole controversy hinges upon the differential quantity and if there is any differential quantity, the issue of removal would arise. Regard being had to the same, we set aside the order passed by the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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