2003 (4) TMI 341

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..... Appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants are engaged in the manufacture of motor vehicle parts. Two show cause notices were issued to the appellants on 17-10-95 and 13-2-96. Both show cause notices were adjudicated by the Adjudicating Authority and demand was dropped and penalty was impos .....

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..... . From the record, we find that the Adjudicating Authority gave personal hearing on 29-12-98 and the Adjudication order was passed on 29-11-99. During this period, the matter was taken up by the other Adjudicating Authority and vide order dated 1-3-2000 the demand was dropped in spite of the first order. Revenue has not filed any appeal against the dropping of the demand before the Commissioner (A .....

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