2004 (3) TMI 493

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.... Sudhir Malhotra, Advocate, for the Respondent. [Order]. -  In this appeal the Revenue has challenged the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and set aside the duty demand and penalty against the respondents as determined by the adjudicating authority. 2. The learned SDR has contended that there is ....

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....he seized documents which included certain invoices and other records, any actual clearance of the excisable goods were effected by the respondents or not. No evidence even regarding the excess purchase of the raw material, consumption of electricity, etc., had also been collected by the Department to substantiate the charge of clandestine removal of the goods. The particulars of the alleged buyer....