2007 (8) TMI 134

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..... - E/520/2005 - 983/2007 - Dated:- 21-8-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Appeal No. 34/2005 dated 11-4-2005 by which the Commissioner (A) has accepted the finding rendered by the Assistant Commissioner in Order-in-Original No. 19/2004 dated 11-3-2004 in assessee's favour and the department's appeal was rejected. The issue in the department's .....

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..... ed processes. 2. Heard learned JDR and learned counsel in the matter. 3. The learned counsel pointed out to the show cause notice wherein there is no allegation of assessee carrying on unspecified processes which are not exempted. He submits that all the registers were checked by the authorities and they have found that assessee was carrying on only exempted activity. Revenue has not discharge .....

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