2007 (3) TMI 640

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..... an, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. 431/2002/Commr (A)/Raj dated 31-10-2002 by which he has upheld the order of the original authority dated 31-1-2002. 2. Heard the learned SDR. Nobody appeared on behalf of the respondent. Perused the records. 3. From the records and from the submission of the learned SDR, it is clear that the appellant, w .....

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..... r (Appeals) has concurred with the findings and reasoning of the original authority. 4. In this case, it is not in dispute that the dies are owned by the appellant and they have in respect of each clearances recovered amount representing die and development charges. Even in a case, where dies are owned by the buyers of product and given to the manufacturer to enable manufactured it has been clar .....

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