9911796707
TMI Blog2004 (1) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... sent on behalf of the respondents. Notice was issued to them for today s hearing on 3-12-2003, but no response has been received from them. No request for adjournment has also been received. Therefore, I proceed to dispose of the appeal after hearing the learned SDR. 2. In this appeal, the Revenue has made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has revers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the impugned order of the Commissioner (Appeals) deserves to be set aside. 3. I have gone through the record and in my view the contention of the learned SDR deserves to be accepted. The perusal of the file shows that the respondents are engaged in the manufacture of Raney Nickel catalyst falling under Chapter Heading 3815.00 of the CETA. During the surprise visit to the factory premises of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this agreement for the first time after a gap of 11 months from the date of checking of their factory premises. The invoice produced by them to show that on this basis they got the goods manufactured on job work basis from M/s. Vishwakarma Engineering Works, is dated 20-10-98, whereas the visit by the Central Excise officers to their factory was on 9-9-98 and they were found using these goods cap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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