2009 (7) TMI 245

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....ecretary, for the Appellant. Shri Virender Choudhary, SDR, for the Respondent. [Order per: M. Veeraiyan, Member (T) (for the Bench) (Oral)]. - This appeal is against the order of the Commissioner (Appeals) No. 240(SN)/C.E/JPR-I/2004 dated 7-7-2000. 2. Heard both sides. 3. The appellant is engaged in the manufacture of optical fibre/optical fibre cables. Based on a visit of audit, a sho....

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....mmissioner (Appeals) on an advertisement dated 18-5-2000 to conclude that they were having R&D facility during the period November, 1997 to November, 1998 is erroneous. During the disputed period they have merely removed waste optical fibre and cables and from the waste they have recovered ribbons wherever possible and rest have been scraped. The private records indicate that they have only recove....

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...."ribbon manufactured". Only on certain dates, there is indication of some quantity of ribbon as manufactured. The said private records also indicate removal of colouring fibre to R&D division. It is admitted by the learned SDR that no statement has been taken from the representative of the appellant about the private records. We find that the quantities shown to have been removed are of assorted v....