2010 (9) TMI 343

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....pellant. Shri Saurabh Kapoor, Advocate, for the Respondent. [Order (Oral)]. - Since the matter involves common question of law and facts, they were heard together and are being disposed of by this common order. 2. By the present appeals, the order passed by the Commissioner (Appeals) are sought to be challenged on the ground that the Commissioner (Appeals) could not have set aside....

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....tention was disproved by the adjudicating authority. However, the Commissioner (Appeals) while observing that there was no evidence collected by the department in respect of this allegation against the respondents and set aside the order imposing penalty. 4. The record apparently discloses a specific defence have been raised by the respondents that the goods were disposed of as non cenvata....