2005 (6) TMI 439

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Devnath, Advocate, for the Respondent. [Order]. - In this appeal Revenue has contested the correctness of the impugned Order by which the Commissioner (Appeals) had dropped the duty demand in respect of finished goods destroyed in fire against the respondents. I have heard both sides and gone through the record.  2.From the record, it is observed that the Respondents are engaged in the ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ally sustainable, as the Respondents had paid appropriate duty, in terms of the Rule 57-I (as amended) and this payment has been accepted by the Commissioner (Appeals) as correct payment under the law. Therefore, the impugned Order in this regard is upheld. 4.In the light of discussion made above, the impugned Order accordingly stands modified. The appeal stands disposed of in above terms. (Dict .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X