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2007 (7) TMI 571

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..... nbsp;These appeals are by the Department against the order of the Commissioner (Appeals) No. 29 to 30/2006(Ahd-III)CE/DK/Comr.(A) dt. 31-1-2006. There is a request for adjournment on behalf of the respondent and the same is being rejected. 2. Heard ld. SDR for the department and perused the records. 3. The relevant facts, in brief are, as follows :- (i)      T .....

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..... ered. (iii)   Therefore, a SCN was issued to the appellants to recovering duty of Rs. 1,31,978/- paid on inputs used in the manufacture of finished goods valued Rs. 35,63,185/- on which duty of Rs. 5,26,695/- has been remitted and which were destroyed on 30-3-2004.           Another SCN was issued to the appellants to recover duty of Rs. 26, .....

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..... uction was modified by the Board's subsequent instruction dt. 1-10-2004. The Commissioner taking note of the fact that the demand relates to the period prior to 1-10-2004 while the CBEC's circular dt. 7-8-2002 was in force, allowed the appeals. No valid grounds have been adduced to upset the findings and reasonings adopted by the Commissioner (Appeals). 5. Appeals by the Department are dismi .....

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