2004 (1) TMI 459

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..... e for the respondents inspite of issuance of notice for today's hearing. Even on the last date of hearing, none appeared on their behalf and the appeal was adjourned for today. No request for adjournment has also been received from them. Therefore, I proceed to decide the appeal after hearing the learned JDR. 2. The issue in this appeal which has been filed by the Revenue against the impugne .....

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..... n of the same in the factory, had not been disputed by the Department. They cannot be penalised for the reason that the original supplier wrongly availed the deemed credit, especially when the Department has not so far taken out any proceedings on that ground against them. The Commissioner (Appeals), in my view, has rightly allowed credit to the respondents. The impugned order is, therefore, uphel .....

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