2016 (3) TMI 1168

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....S. Nanthuk, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeals have been filed against orders-in-appeal which upheld the order-in-original Nos. 134-135 issued in respect of 3 SCNs listed below - Sl. Show Cause Notice No. and Date Amount of Duty Demanded Period 01 BEC/SCN/SEC-C/R-III/93/576, dated 28-7-93 245605/- Feb' 1993 to June, 1993 02 BEC/SCN/SEC-C/R-III....

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..../- 8474.00 10% 8431.00 25% 03 23/30-4-93 -do- 369522/- 8474.00 10% 8431.00 25% 04 24/30-4-93 -do- 337365/- 8474.00 10% 8431.00 25% 05 28/31-5-93 Guard for Gearing 166000/- 8474.00 10% 8431.00 20% 06 34/30-6-93 Roller Table for Bridge Scraper 137575/- 8474.00 10% 8431.00 25% 07 48/30-7-93 Gangway Platform and ladders for bridge scraper 70682/- 8474.00 10% ....

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....as no representation but at that time a letter was received from the appellant seeking adjournment which was granted. As there is no request for adjournment, also the time, we proceed to decide the appeal on merit. 4. We have perused the records and heard ld. DR. We find that the primary adjudication order as also the impugned orders-in-appeal are speaking orders and cannot be said to have b....

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....d by him which are relevant to the litigation. If he withholds a vital document in order to gain advantage on the other side then he would be guilty of playing fraud on the court as well as on the opposite party." 6. The appellant cited several judgments in its appeal to the effect that the onus to establish classification is on Revenue. There is no doubt with regard to that proposition. How....