2002 (11) TMI 379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. [Order]. - The stay application, after due hearing both sides, was allowed granting waiver of pre-deposit of duty and cess confirmed in the impugned order. As the issue lies in a short compass, the appeal itself is taken up for final disposal as per law. 2. In the impugned order, the Commissioner (Appeals) has noted the fact that the appellants were receiving reject....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... carried out by the appellants. He pointed out that the affidavit filed before the Commissioner, Shri Ramdoss, Manager has clearly stated that no green leaves were added and there was no process of manufacture. However, despite the affidavit filed, the Commissioner has taken a contrary view. He submits that the Commissioner (Appeals), Cochin, in his Order-in-Appeal No. 258/2002 to 265/2002-C.E., d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....;On a careful consideration, I notice that the Commissioner (Appeals) had called for an affidavit from the appellants to state the facts. An affidavit had been filed by the Manager of the appellants company reiterating their please that no fresh green leaves were added and no other manufacturing process was carried out. However, the Commissioner has proceeded on the basis of records which has not ....