1999 (5) TMI 212

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..... Chowdhury, General Assistant (Finance) of the Respondent Firm, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - Aggrieved by the Order of Commissioner (Appeals) allowing the respondents' appeal for refund of Rs. 11,954.25, the Revenue has filed the present appeal. 2. The appellate authority had allowed the appeal of the Revenue on two grounds - firstly, that the ....

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....able/dutiable and hence they cannot be considered as duty-paid, neither were they accompanied by the duty paying documents. 4. Shri S.N. Ghosh, learned JDR appearing for the Revenue has reiterated the above grounds. 5. We have gone through the impugned order and the Commissioner (Appeals) has held that even if the goods are not considered to be duty paid and consequently, covered u....