2003 (12) TMI 463

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....Ajay Jain, Advocate, for the Respondent. [Order]. - Heard both sides. 2. The Revenue's appeal is directed against the findings arrived at by the ld. Commissioner (Appeals) in the impugned order. The Commissioner in his impugned order has dealt with the department's appeal against the order-in-original as well as the appeal of the respondent. 3. So far as the respondent's appe....

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....this finding is without any substance and is rejected and the findings of the Commissioner (Appeals) therein are confirmed. 4. The Commissioner (Appeals) has rejected the departmental appeal against the findings of the adjudicating authority. The Revenue is challenging that. In the order-in-original, the Joint Commissioner has accepted the plea of the respondents that the Invoice No. 409 i....

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.... figure. In other words mere failure to make entry in one of the documents namely, in RG-1 register, does not mean that, there has been non-accountal in the whole series of record that would be maintained by the assessee, so as, not to leave any trace anywhere of the concealed production, once the goods leave the factory premises. 6. So I agree with the finding of the Commissioner (Appeals....