2010 (12) TMI 137

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....;     This is an appeal by the department against the order of the Commissioner (Appeals)  No. 16/BPL/2009  dated 29.1.09 which was passed in pursuance of remand order No. 128-129/08  SM(BR) dated 6.12.07. 2. Heard the learned SDR.  None appeared for the respondents.  3. The original authority confirmed the demand of duty with reference to Invoice No.....

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....ls) on the issue of demand of duty on the disputed invoices is reproduced below:- However, I have reservations with regard to the imposition of duty of Rs.59, 486/- on biris purported to have been cleared under Invoice No. 7/24.01.2007.  The Appellant has stated that this is their commercial invoice, but this aspect has not been verified by the lower authority.  In the said invoice the ....

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....rd from which) the said invoice was recovered. It has also not been shown that investigating officers have taken  any efforts to question the buyers mentioned in the said invoices.  Under these circumstances, the Commissioner (Appeals) accepted the version of the respondent that invoice No.7 dated 24.12.01 was a commercial invoice and not excise invoice.    In the absence ....