2007 (5) TMI 406

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s a Department s appeal against the order of Commissioner (Appeals) No. 13/2005 (131-A-II)CE/HB/Comr (A) dt. 24-6-05. The respondent has not been appearing when the case was listed on earlier occasions (14-12-05, 15-3-07 11-5-07). 2. Heard learned DR and perused the records. 3. The main issue involved was whether the length of gallery should be included while fixing APC which has been resolv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... C fixed is in violation of principle enunciated in the decision in the case of CCE, Kanpur v. Flock (India) Ltd. reported in 2000 (120) E.L.T. 285 (S.C.). 5.1 I have carefully considered the submissions and perused the records. The respondent has chosen not to file appeal against the order of Commissioner fixing APC vide his order dt. 22-12-98. There is no dispute that the order of the Commissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X