1995 (12) TMI 113 - Central Excise

Extract:
.......ed in the order-in-original and the order-in-appeal read out by the Ld. S.D.R. were in any way incorrect. 15. emsp In the circumstances, we feel that Ld. DR is correct in pointing out that the department rsquo s action is required to be upheld. We therefore see no merit in appeal and we reject the same and confirm the orders of the lower authority.