TMI Blog2004 (6) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has filed this appeal against the Order-in-Appeal No. 325/2003, dated 22-7-2003 by which the Commissioner (Appeals) has set aside the Adjudication Order confirming the demand against the Respondents M/s. Cosco Blossoms P. Ltd. 2. Shri Virag Gupta, learned D.R., submitted that the Respondents is a 100% E.O.U. engaged in produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on appeal the Commissioner (Appeals) under the impugned Order has allowed the appeal holding that the show cause notice has been issued much after expiry of 6 months from the relevant date and there was no allegation of suppression in the show cause notice. The learned D.R., further, submitted that the D.G. set cannot be procured without payment of duty under Notification No. 136/94-CE as it is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the condition mentioned in the bond; that the Revenue has not been able to show as to which condition of the bond has been violated by them. 4. We have considered the submissions of both the sides. It is an admitted fact that the D.G. set was procured by the Respondents on the basis of permission granted by the Department and CT-3 certificate issued to them under the provisions of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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