2010 (10) TMI 259

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..... or the Respondent. [Order per : Archana Wadhwa, Member (J)].  - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri R.S. Srova, learned JDR appearing for the Revenue and Shri Mithil Dave, learned advocate appearing for the respondent. 2. As per facts on record the respondent is engaged in the manufacture of non allo .....

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..... . It was alleged by the Revenue that they themselves were carrying certain activities for the manufacture of unfinished steel castings in the premises of M/s. Kothi Steel Ltd. and after manufacture, the same were removed from the premises of M/s. Kothi Steel Ltd. to other premises for completing the process of grinding and finishing of the same. 3. On the above basis, Revenue initiated proce .....

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..... unal, the demand of duty stands set aside by the Commissioner (Appeals). 5. On going through the grounds of appeal raised by the Revenue, we find them to be self contradictory. On one hand it is their allegation that M/s. Leuva Engineers is manufacturing unfinished steel castings in the factory of M/s. Kothi Steel Ltd. and on the other hand they have pleaded that M/s. Kothi Steel Ltd. has to .....

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