2012 (12) TMI 45

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....a, Addl. Commissioner, for the Respondent. [Order]. - Heard both sides. 2. Appellant filed this appeal against Order-in-Appeal No. 16/Koli- V/2011 dated 1-2-2011 whereby Commissioner (Appeals) has allowed the appeal filed by Revenue and set aside the lower adjudicating authority's order. 3. Briefly stated the facts of the case are that appellants are engaged in the manufactur....

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....alue of scrap only. 4. Ld. Commissioner (Appeals) allowed the appeal of the Revenue and set aside the lower adjudicating authority's order. Aggrieved by the same the appellants are in appeal. 5. The contention of the appellant is that ld. Commissioner (Appeals) has dropped the demand on the basis of presumption and assumption. The department could not produce any evidence that they....

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....foundries exist to deal with scraps of separate metals. Further, the stock taking report shows that the different scraps were found and weighed separately. Hence receipt in mixed condition, keeping stock in mixed condition under the head of iron and steel scrap etc are afterthought only. Although a matter on different proceeding, the respondents, in the Cross Objection, have alleged that the stock....