2002 (10) TMI 698

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...., Consultant, for the Respondent. [Order]. -  The Revenue has filed the present appeal, being aggrieved with the order passed by Commissioner (Appeals), Calcutta vide which he has allowed  the  respondents  appeal.  Para 9  of the order-in-appeal reads as follows :- 9. I find that the impugned order arises out of the Order-in-Appeal No. 110/Cal-IV/99, dt. 30-....

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....he lower authorities has erred in disallowing Modvat credit and imposing a penalty upon the appellant. Thus the impugned Order-in-Original, passed by the lower authority is not legal and proper. 9. Accordingly, I set aside the Order-in-Original and allow the appeal." 2. As is evident from the above para, Commissioner (Appeals) has allowed the above appeal by following the earlier d....