1983 (12) TMI 287

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....aran, S.D.R., for the Respondent. ORDER This is a revision filed before the Government of India, on transfer is being treated as an appeal. 2. The appellants on the strength of the Government of India decision in revision 682/73 submitted their refund claim of ₹ 1,69,508.31 being the excise duty paid by them in excess. According to their contentions their product was correctly descri....

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....ty payable should be determined on the basis of particulars furnished in the gate passes. 4. We have carefully gone into the contention raised by both the parties. Mr. Raman pointed out that in respect of the impugned gate passes, the corresponding challans referred to "reversing mill ends". In the paper book supplied to us the details of the items rejected on the ground that the gate passes....

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.... the claim of the assessee on the ground that the gate pass did not show the clearance of "reversible mill ends" cannot be approved. It is not the case of the Department that there was surreptitious removal of some other product in the guise of irregulars. Hence interest of justice require that the Department should come to a conclusion on the basis of the contemporaneous documentry evidence one w....