2005 (5) TMI 529

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..... ne has appeared on behalf of the respondents. They have requested to decide the case on merits. 2. In this appeal the Revenue has not contested the correctness of the impugned order-in-appeal, on merits vide which the Commissioner (Appeals) has allowed the credit and dropped the duty demand on imported melting scrap used by the respondents in the manufacture of final product, after receipt of th .....

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..... r (Appeals), to any other competent officer, for hearing the appeal. No objection in that regard was also taken by the Department before the Commissioner (Appeals) at the time of hearing of the appeal on merits. Therefore, no prejudice can be said to have been caused on that account to the Revenue especially when on merits the impugned order had not been challenged. Therefore, the impugned order i .....

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