TMI Blog2008 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... hand-writing of Director - On the basis of private record and parallel GP-1/Invoices demand was rightly confirmed and penalties were rightly imposed – revenue’s appeal is allowed - E/3407-3410/2004 - 640-643/2008-EX/(PB), - Dated:- 14-8-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri V. Choudhary, DR, for the Appellant. None, for the Respondent. [Order pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or. Some pages of private record maintained by the respondents were also show that some of the clearances mentioned in the private record were reflected in the statutory record. On the basis of private record and parallel GP-1/Invoices demand was confirmed and penalties were imposed. The present respondents filed appeal and the Commissioner (Appeals) allowed the appeals on the ground that no furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the statutory record, hence, record is in respect of clearance made by the respondent. In these circumstances the impugned order is not sustainable. 3. We find that in this case demand is made on the basis of private record. The documents in question were sent to the hand-writing expert for his opinion and as per expert opinion documents are in hand-writing of the Director, Shri Ajit Kumar. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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