2004 (6) TMI 468

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..... er (T)]. - The Revenue has filed the present Appeal against Order-in-Appeal No. 1151/2003, dated 25-11-2003 by which the Commissioner (Appeals) has set aside the Adjudication order relying upon the decision in the case of Beauty Dyers v. Union of India [2004 (166) E.L.T. 27 (Mad.) = 2002 (52) RLT 636 (Madras)]. 2. Shri Virag Gupta, learned Departmental Representative, submitted that the resp .....

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..... ty amounting to Rs. 3,32,255/- instead of Rs. 3,90,567/- payable by them; that the Deputy Commissioner under Order-in-Original No. 237/2003, dated 24-2-2003 confirmed the demand and imposed equal amount of penalty; that the Commissioner (Appeals) under the impugned order has set aside the impugned order relying upon the decision in the case of Beauty Dyers wherein it has been held by the Madras Hi .....

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..... g the Appeal, Shri R. Santhanam, learned Advocate submitted that the respondents have paid the duty correctly and no differential duty is demandable from them. 4. We have considered the submissions of both the sides. In Beauty Dyers case, the Rules for consideration of the Hon ble High Court of Madras was Hot Air Stenter Independent Textile Processor Annual Capacity Determination Rules, 1998 whi .....

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