2008 (5) TMI 525

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....Order]. - Revenue filed this appeal after the remand order was passed by the Ld. Commissioner (Appeal) against the order passed by Tribunal vide No. A/215/KOL/07 dated 26-2-2007. Further grievance of Revenue is that the ld. Commissioner (Appeal) has not appreciated the facts of clandestine removal. Therefore, the matter should be reexamined in length. The learned SDR Sri Jha supported the order ....

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.... of seasonable certainty. I therefore conclude that allegations and findings confirming clandestine removal are without any basis whatsoever and cannot be sustained." In view of the aforesaid observation of the ld. Commissioner not only the stay application of Revenue be rejected but the appeal be also dismissed. 3. Heard both sides and perused record. It is settled law that finding of the ....