2007 (7) TMI 551

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..... t. [Order]. - This is an appeal by the Department against the order of the Commissioner (Appeals), in so far as, the same relates to setting aside of demand of duty on Ball Bearings valued approximately Rs. 4.5 lakhs said to have been disposed of by the respondent. 2. Heard the Ld. DR and perused the records. There is a request for adjournment from the respondent, which is being rejected .....

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..... .5 lakhs. As regards demand of duty by invoking Section 28, the same cannot be done inasmuch as the show cause notice has not invoked the same. 5. No valid grounds have been adduced to interfere with the said findings and reasonings of the Commissioner (Appeals). 6. In view of the above, the appeal by the Department is dismissed. The connected cross-objection is also accordingly dispos .....

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