2011 (6) TMI 345

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..... mmissioner (Appeals) Revenue has filed the present appeal. We have heard Shri R.S. Sangia, learned SDR appearing for the Revenue. Nobody appeared for the Respondents.   2. As per facts on record respondent is a 100% EOU engaged in the manufacture of twisted yarn and grey fabrics falling under Chapter 54 of Central Excise Tariff Act, 1985. During December 2001, they cleared their final produc .....

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..... rm the demand of duty along with interest and imposed penalty of identical amount.   3. Being aggrieved with the above order, the respondents filed an appeal before Commissioner (Appeals). The appellate authority, by referring to the procedure in Board s Circular No.579/16-2001 dated 16.06.01 held that in as much as the assessee had produced duplicate copy of the certificate, the demand of d .....

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..... rrectness of the same before placing reliance on the same.   5. We find that the dispute lies in a narrow compass. Admittedly the appellate authority has referred to and relied upon a letter dated 08.01.02 written by the Superintendent. The Revenue is contesting the presence of the said letter in as much as the same was not produced before the original adjudicating authority and Commissioner .....

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