1999 (5) TMI 212

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..... m, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. Aggrieved by the Order of Commissioner (Appeals) allowing the respondents appeal for refund of Rs. 11,954.25, the Revenue has filed the present appeal. 2. The appellate authority had allowed the appeal of the Revenue on two grounds - firstly, that the Notification No. 21/89-C.E. (N.T.), dated 10-5-1989 introducing the .....

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..... re they accompanied by the duty paying documents. 4. Shri S.N. Ghosh, learned JDR appearing for the Revenue has reiterated the above grounds. 5. We have gone through the impugned order and the Commissioner (Appeals) has held that even if the goods are not considered to be duty paid and consequently, covered under Rule 173H, no duty is chargeable since the repair of old goods cannot be construe .....

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