TaxTMI 
TaxTMI 
2009 (7) TMI 997
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....sp;Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard learned SDR, Shri Sameer Chitkara, appearing for the Revenue. Nobody appeared on behalf of the Revenue. 2. The impugned order stands passed by Commissioner (Appeals) in de novo proceedings when the matter was earlier remanded by the Tribunal vide its order dated 15-5-2007 obs....
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....ods at the end of the buyers. Equally there is no evidence from the buyers about the receipt of goods. The findings of the ld. Commissioner (Appeals) is verbatim re-production that of Jt. Commissioner. The ld. Commissioner failed to discuss the facts in detail as to how he comes to the conclusion about illicit unaccounted goods and their removal clandestinely. This aspect requires to be probed tho....
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....r of the assessee company that certain removals recorded in the note book have not been accounted in the Central Excise Records. Statement of consignees were recorded which are inconclusive. The whole case of the department is based on the rough note book recovered during the search on 7-8-1997 which appears at Serial No. 10 of the relied upon document listed as Annexure to the show cause notice."....