2005 (4) TMI 209

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..... matter is posted today for consideration of the early hearing application. We note that this appeal along with other appeals on similar issue already remains posted to 11-7-2005. Upon this ld. Counsel submits that the stay of recovery may be ordered pending the hearing of the case. He also undertakes to file a formal stay application. 3. The appellants have an objection that the adjudicating au .....

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..... rima facie of the view that the rejection of the technical opinion merely because it had been produced by the respondent was not right. If the reports lacked any material particulars or was prima facie not correct, it was open to the revenue to cross-examine the experts or to produce their own expert opinion. 6. In the circumstances, the appellants have a prima facie case in their favour and req .....

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