2005 (12) TMI 446

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..... a Wadhwa, Member (J)]. Revenue is in appeal against the order of Commissioner (Appeals) vide which he has granted relief to the respondents in terms of Notification No. 50/97-C.E., dated 1 August, 1997, as amended by Notification No. 57/97-C.E., dated 30th August, 1997. 2. The dispute in the present appeal relates to the quantity of Hot Re-Rolled products lying in the assessee stock as on .....

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..... nominal center distance was in excess of 160 millimeters. Serial No. 3 of Notification, attracting Rs. 150/- per Metric Tone duty, would be applicable. 3. Revenue in their grounds of appeal have not contested or rebutted the above finding of the Appellate authority. There is nothing on record to show that the distance was more than 160 millimeters. Accordingly, we find no merit in the Revenue s .....

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