1992 (12) TMI 165

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for the Respondents. [Order]. - This is an appeal brought by the Revenue against the Order-in-Appeal No. M-826/BII-188/85, dated 30-8-1985 allowing the appeal of the respondents and setting aside the order of the Asstt. Collector. 2. The undisputed facts revealed during the hearing are the following : The  respondents  are  manufacturing  printing  ink&n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ared at nil rate of duty. In that view, adjudication was held by the Asstt. Collector wherein the demand was confirmed and a penalty of Rs. 100/- was imposed on the respondents. In appeal, before the Collector (Appeals) by the respondents, the same was allowed. The present appeal has been brought by the revenue against the aforesaid order. 3. After hearing both sides, I find the undisputed....