2008 (5) TMI 59

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..... or of Control Systems, the appellants in appeal No. E/111/07, which was disposed of by Final Order No. 721/07,. dated 15-6-07. The original authority had confirmed demand of duty of Rs. 39,945/- (with interest) against the party and had also imposed equal amount of penalty on them. That authority's decision was sustained by the Commissioner (Appeals) in Order-in-Appeal No. 83/2006 dated. 27-9-2006 .....

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..... the above demand of the Range Officer. On this plea, I have heard the proprietor of Control Systems and also the ld. JCDR. 3. The Range Officer appears to have missed the point that the Tribunal's final order setting aside the appellate Commissioner's order sustaining the demand of duty raised by the original authority had the effect of setting aside the demand itself. The Range Officer seems to .....

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