2007 (9) TMI 613

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....r the Appellant. None, for the Respondent. ORDER This appeal is directed against the Order-in-Original No. 03/CEX/2000, dated 14-2-2000 vide which the adjudicating authority has set aside the demand of the duty of Rs. 27,91,555/-. 2. The respondent is absent despite notice. Since the issue is of 2001, we take up the appeal for disposal in the absence of any representation from the....

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....self do not specify the thickness therefore the allegations against the assessee are not sustainable and the remand to this extent cannot be confirmed". The adjudicating authority on the above findings set aside the demand raised on the respondent for the amount. The revenue is in appeal against such setting aside of the demand. 4. The ld. DR took us through the entire show cause notice....

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....nexure "B-3" to show cause notice is categorical, in as much that the credit is sought to be denied on the ground that the thickness of the tin plates is not mentioned. There were various allegations against the appellant and confirmation of the duty in respect of another allegations regarding credit availed on tin plates having thickness ranging between 0.24 mm to 0.45 mm and thinner. The adjudic....

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....thickness, particularly in the absence of any independent findings that these inputs were found to be of thickness in excess of 0.24 mm. We, therefore, set aside this demand as unsustainable". It can be seen from the above reproduced order of the Tribunal, that the credit of the duty, as plates having thickness of 0.30 mm and thinner 0.45 mm and thinner, were available to the assessee. In the c....