2007 (4) TMI 516

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.... Shri S.K. Roychoudhary, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  Revenue came in appeal against order dated 27-11-2003 passed by the ld. Commissioner (Appeal-II), Kolkata holding that the Respondent not having prejudiced interest of Revenue, order of adjudication was liable to be quashed. 2. The ld. SDR appearing for the Appellant/Revenue urged ....

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....n Electricity Board for procurement of order were not actual production figures but mere projection. The projected figures which had no bearing on duty should not be viewed adversely. Onus of proof of clandestine manufacture and removal was on Revenue and that was not discharged. Therefore, hypothetical figures shall not form basis of adjudication. 3.2 The ld. Commissioner (Appeals) passin....