2008 (1) TMI 799

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....i N.J. Gheewala, Consultant, for the Respondent. [Order]. -  Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. I have heard Dr. M.K. Rajak, learned SDR appearing for the Revenue and Shri N.J. Gheewala, learned Consultant appearing for the respondent. 2. The respondents are engaged in the manufacture of chemicals and th....

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....d has observed as under : "I am of inclined to accept the plea of the appellants, as the words 'and am agreed with' which appeared after 'I have put my dated initials on them' and reading as 'I have put my dated initials on them and am agreed with' does not make any sense and from the handwriting also as well as from the fact that the rest of the panchanama is symmetrically recorded on the rele....

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....rmity in the above order of the Commissioner (Appeals). Statements are in a clear terms not revealing that the respondents had been indulging clandestine activities. Further, the same were retracted immediately within a period of 2 days. There is nothing on record that retraction was mechanical. 4. As regards the green coloured diary, the appellate authority observed that figures appearing....