2003 (12) TMI 463

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....nt. [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 appeal relating to demand of duty on the shortag....

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.... 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 indicating the removal date of 11-9-99 is actua....

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....ry 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) that, once the invoice is issued, the party coul....