2007 (3) TMI 640

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..... tkara, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. 431/2002/Commr (A)/Raj dated 31-10-2002 by which he has upheld the order of the original authority dated 31-1-2002. 2. Heard the learned SDR. Nobody appeared on behalf of the respondent. Perused the records. 3. From the records and from the su .....

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..... ed as per the order of the original authority. The Commissioner (Appeals) has concurred with the findings and reasoning of the original authority. 4. In this case, it is not in dispute that the dies are owned by the appellant and they have in respect of each clearances recovered amount representing die and development charges. Even in a case, where dies are owned by the buyers of product and .....

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