2004 (8) TMI 443

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..... The Revenue is seeking stay of the operation of the Order-in-Appeal No. 198/2003, dated 26-12-2003. The respondents did not appear when notice was issued through registry. Therefore, the Commissioner was directed to serve a copy of the notice and place the acknowledgement. The Learned SDR files a letter from the Commissioner reporting service of notice of hearing and the respondents has signed .....

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..... idence of contemporaneous imports and the order of the Commissioner (Appeals) setting aside the enhancement is not in keeping with the evidence produced by the investigating agencies. 2. On a careful consideration we find that Commissioner has made out a very strong case in favour of the Revenue for grant of stay of the operation of the order for the reasons stated therein. In view of the cited .....

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