2007 (7) TMI 551

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Department against the order of the Commissioner (Appeals), in so far as, the same relates to setting aside of demand of duty on Ball Bearings valued approximately Rs. 4.5 lakhs said to have been disposed of by the respondent. 2. Heard the Ld. DR and perused the records. There is a request for adjournment from the respondent, which is being rejected as there was request on earlier occasion als .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 28, the same cannot be done inasmuch as the show cause notice has not invoked the same. 5. No valid grounds have been adduced to interfere with the said findings and reasonings of the Commissioner (Appeals). 6. In view of the above, the appeal by the Department is dismissed. The connected cross-objection is also accordingly disposed off. (Dictated and Pronounced in Court) - - TaxTMI - TMI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X