2007 (5) TMI 534

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..... per : M. Veeraiyan, Member (T). This is a Departmental appeal against the order of the Commissioner (Appeals) No. Commr(A)/337/VDR/ 2001, dated 19-9-2001. 2. Heard learned SDR for the Department and none appeared for the respondent and perused the record, including the written submission submitted by the respondent. 3. The relevant facts, in brief, are as follows : (a) The respond .....

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..... he fact of respondent manufacturing with the brand name of the M/s. Comet Oil Corporation Ltd. Hence, the appellant-company has not committed any wilful suppression or misdeclaration warranting invocation of extended time limit. 5. The department has not adduced any valid grounds to interfere with the reasonings and findings of the Commissioner (Appeals). 6. The Department s appeal is, therefo .....

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