2008 (9) TMI 307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) Shri J.C. Patel, Advocate, for the Appellant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- All the appeals are being disposed off by a common order as they are arising out of same impugned order passed by Commissioner. 2. Learned advocate appearing for the appellant submits that vide his impugned order, Commissioner has confirmed allegations mad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd August 2003 raising demand of duty on the allegations of under-valuation of their final product i.e. knitted fabric. 3. In view of the above background, it stands contended by the learned advocate that the allegations in the present show cause notice on the face of it, contrary to earlier, stand of the Revenue in show cause notices dt.12-7-04, 2-9-04, wherein it stand accepted by Revenue tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, is on the ground that during the same period, the appellant has not cleared the final product at all. As such, it is evident that two different show cause notices in respect of the same very goods and for the same period, stand issued to the appellant, admitting in one case that the goods have been cleared to undervaluation and in the second case alleging that the goods have not at all been cl....