2005 (4) TMI 367

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..... This appeal is against an order of the Commissioner (Appeals) demanding duty from the appellants on Digesters for the period 1990-1993. It is submitted by ld. Counsel for the appellants that they did not manufacture any of the digesters. It is pointed out that it was noted by the lower appellate authority that the digesters were manufactured at the appellants site by various parties name .....

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..... . Further, the impugned order contains a clear finding that the digesters in question were manufactured at the appellant s site by various other parties. This finding has not been challenged by the Revenue. Even otherwise, the demand of duty raised by ld. Commissioner (Appeals) on the appellants is incompatible with his own finding on the question as to who manufactured the digesters. Such a deman .....

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