2001 (1) TMI 367

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....Vipin Jain, Chartered Accountant, for the Appellants. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Two appeals, one by the assessee and one by the department, and a cross-objection by the assessee to the department's appeal has been filed against the order of the Collector. The Collector in that order adjudicated on a notice issued to the ass....

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....d. He therefore drops the demand except in respect of fabrics belong to nine persons. In these cases, he finds that these persons had given statements, which establish the composition of the fabrics. In such eight cases despite the statement declined to come forward for cross-examination by the assessee he has continued the demand. The ninth did come for cross-examination but he has no knowledge o....

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....ituation, the department's case would have much stronger. As it stands, these descriptions are by themselves unable to conclude anything about the composition of the fabric. We think the Collector was right in concluding that there was insufficient evidence to determine the composition of the fabric. 3. That being the situation it would follow that in those cases where persons either did n....