2000 (7) TMI 769

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....r the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against Order-in-Original No. 104/92, dated 18-8-1992 by which the Commissioner applied the ratio of CCE's Order No. 37/85 and Order No. 44/87, dated 8-5-1987 wherein on de novo consideration the Commissioner had dropped the proceedings in Order No. 70/92, dated 31-3-1992 against the respondents on the ....

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....remises two years back and that the respondent assessee is not in existence. However, they pasted on the premises on which the said respondent was functioning earlier. 2. Heard ld. DR and the various grounds made out in the appeal and perused the order. 3. We notice from the judgment of the Apex Court in the case of CCE, Hyderabad v. Electrolytic Foils Ltd. as reported in 1997 (91)....