2001 (12) TMI 73

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.... challenge has been passed by the Customs, Excise and Gold (Control) Appellate Tribunal on appeals filed by the Revenue and the assessee. After a detailed discussion, the Tribunal has said that a more detailed study should have been made as also a careful analysis of the discrepancies said to be found in the assessee's explanation. Therefore, the Tribunal has, after allowing the appeals, set aside....