2000 (9) TMI 770

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Shri Prem Kr. Jha, Manager, appeared for the respondents-Company and sought adjournment on the ground that their advocate is unable to appear today. However, after going through the impugned order passed by the Commissioner in favour of the respondents, we feel that as a short point is involved in the present case, appeal can be d .....

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..... same with ulterior motive of removal without payment of duty. 3. After hearing Shri V.K. Chaturvedi, ld. SDR and going through the impugned order, we agree with the ld. Commissioner that since the respondent is bound to pay duty on the fixed Annual Production Capacity, there is no reason why they should suppress production. The Revenue has not given any arguments to rebut the above findings of t .....

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