2009 (3) TMI 834

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..... Krishan, Advocate, for the Respondent. [Order]. - Revenue filed this appeal against the order-in-appeal No. 8(GRM)CE/JPR-I/2007, dated 22-1-2007 passed by the Commissioner of Central Excise (Appeals-I), whereby the adjudication order was set aside. 2. Heard both sides and perused the records. 3. The relevant facts of the case, in brief, are that the respondents exported 816....

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....he basis of FIR has not yet been completed. The Commissioner (Appeals) in the impugned order observed that there is no evidence on record to prove that the goods were not exported and diverted to domestic tariff agent. He has also observed that the FIR does not indicate that the goods were diverted in the domestic market. In any event, I find that the police investigation has not yet been complete....