2007 (11) TMI 196

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..... issioner (Appeals) No. KS/202-203/VAPI/2006 dt.29-12-06 and a Cross Objection No. E/CO/65/07 is related to this appeal. 2. None appeared for the respondent. Heard the learned DR for the Department. 3. The relevant facts, in brief, are as follows: (a) When the officers visited the Piparia unit of the respondent, they found that the respondent have received polyester texturised yarn from their Am .....

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..... ence, the Department is in appeal. 4. The learned DR reiterates the findings of the original authority and seeks the restoration of the same. 5. I have carefully considered the submissions and the grounds of appeal. It is not disputed that the goods have been permitted to be cleared in terms of Rule 4(5)(a) by the Amli unit of the company for the purpose of undertaking certain processes by their .....

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