2014 (3) TMI 557

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..... onal Commissioner (AR) For the Respondent : None PER : S S Kang Common issue is involved, therefore the appeals are taken up together. 2. When the case was called, none appeared on behalf of the respondents in spite of notice. Heard the learned AR. 3. The Revenue filed these appeals against the impugned orders passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that t .....

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..... reference, the relevant provision is reproduced below:-    "(E)where the specified goods are manufactured in a factory belonging to or maintained by the Central Government or by a State Government, or by a State Industries Corporation, or by a State Small Industries Corporation or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory .....

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