2007 (5) TMI 494

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....rder]. -  This is an appeal filed by the revenue challenging the order of Commissioner (Appeals) dated 16-10-2006. 2. In the impugned order, the Commissioner has set aside the order in original of the lower authorities on the following grounds as mentioned in para 6 and 7 of the said Order-in-Appeal : "6. I have carefully gone through the records of the case, grounds of app....

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.... impugned order that, "it seems that the noticee No. 1 has managed the documents pertaining to some other consignment licitly imported by them, to cover up the contravention in this case. " 7. It is pointed out that while deciding the appeal of M/s. B.R. Silks, in the same case, vide Order-in-Appeal No. 06-CUS/Alld/2006 dated 13-3-2006, after citing and discussing important judgments prono....

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....r for penalty against the present appellants is also set aside and becomes unenforceable." 3. Aggrieved by this order, the Revenue has contested the Commissioner (Appeals)'s   finding that the Department had failed to discharge  the burden of proof that the seized goods i.e. silk fabrics  is smuggled one.   In Para (d) of the grounds of appeal, the Revenue is ....