2003 (4) TMI 380

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....esh Chhibber, Advocate, for the Respondent. [Order]. -  Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the present respondents are engaged in the manufacture of M.S. flats/bars. To manufacture M.S. flats and bars, respondents were purchasing billets from various manufacturers. Allegation against the....

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....hat there is no evidence, except their name is mentioned in GRs to the effect that the respondents received the goods. Respondents relied upon the decision of Tribunal in the case of Mahabir Steel Rolling Mills [Final Order No. A/935/99-NB(DB)]. In the case of Mahabir Steel Rolling Mills, the allegation against the appellants was that their name was mentioned in GRs and the goods were manufactured....