2008 (9) TMI 726

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..... enue's appeal. None appeared for the respondents in-spite of notice nor there is any request for adjournment. I therefore heard ld. SDR and perused the records. 2. Brief facts of the case are that the respondents M/s. Indian Farmers Fertilizers Co-op Ltd. had filed a Bill of Entry for clearance of 247 items of various Pre-Scruber & T.G. Scruber Pumps. While indicating the value of the parts .....

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..... ng into account the appellants submission. 3. Revenue in its appeal has contended that the appellants in this case has gone against rejection of refund claim and hence on such appeal Commissioner (Appeals) could not have ordered re-assessment of the goods as the appeal is not against the assessment but against the refund claim. 4. I have considered the submissions. 5. I find Comm .....

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