2007 (9) TMI 517

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....e, for the Respondent. [Order]. - This is a Department's appeal against the order of the Commissioner (Appeals) No. RS/257/SRT-II/2006, dated 18-9-2006. None appeared for the respondent in spite of notice. Heard the learned SDR appearing for the Department and perused the record. 2. The relevant facts, in brief, are as follows : (a)     The respondent is a manu....

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....alty equal to the duty demanded. The Commissioner (Appeals) set aside the order of the original authority. 3.1 I have carefully considered the submissions made by the learned SDR and the grounds of appeal. He relied upon the decision of the Larger Bench in case of Gopal Industries v. CCE, Indore reported in 2007 (214) E.L.T. 19 (Tri.-LB) = 2007 (7) S.T.R. 502 (Tri.) = 2007 (81) RLT 572 (CE....

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....stated gain of 1.5% is realistic. The adjudicating authority in his findings has not discussed, single aspect of the case and merely confirmed the duty. It is totally a non-speaking order, which cannot sustain." 4. I find that this is not a case where any private records indicating the actual production or clearance in excess of what has been accounted in the statutory records were recover....