2005 (2) TMI 220

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..... ectness of the impugned common order-in-appeal vide which the Commissioner (Appeals) has dropped the duty and penalty as confirmed against the respondents by the adjudicating authority, through order-in-original. 2. The learned DR has contended that the respondents were liable to pay the duty on the goods (cotton yarn) cleared by them in Domestic Tariff Area during the period July, 2001 to March .....

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..... No. 8/97 dated 1-3-1997 by paying basic duty and additional duty at the rates specified therein. The plea of the Revenue that since the goods cleared by the respondents in the DTA were produced from the imported raw material (yarn), they were liable to pay duty in terms of Notification No. 2/95, does not stand substantiated from any tangible evidence on record. The learned Commissioner (Appeals), .....

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