TMI Blog2007 (10) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... SENTED BY : Shri S. Gautam, SDR, for the Appellant. None, for the Respondent. [Order]. The brief facts of the case in the present appeal of the Revenue are as under :- 2. The assessee had cleared S.S. Flats without payment of duty in terms of Notification No. 43/2001-C.E. (N.T.) dated 26-6-01 to M/s. Rama Sheets Pvt. Ltd., Jodhpur for conversion into S.S. Cold Rold Patta on job wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority. The Commissioner (Appeals), however, set aside the order of lower authority and allowed the appeal. Hence the present appeal. 4. The Commissioner (Appeals) has allowed the appeal by observing as under :- I have gone through the case records and submissions of the appellant, I find that the following facts are not in dispute : (i) that the goods were removed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacturer of the other commodities as provided under the Board s Circular dated 29-11-2001. Therefore, I find lot of force in the appellants submission and accordingly the impugned Order-in-Original is set aside. The appeal is allowed. 5. The Revenue in their appeal memo has again reiterated that proper procedure was not followed. However, I find that the fact of the final product hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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