2003 (7) TMI 610

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....cate, for the Respondent. [Order]. -  In this appeal, the Revenue has questioned the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original of the adjudicating authority and set aside the duty and penalty against the respondents. 2. The learned SDR has contended that the impugned order of the Commissioner (Appeals) is il....

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....sawing machines manufactured by the respondents, were not covered under Heading 8479, but under 8445. The adjudicating authority accordingly confirmed the duty demand and imposed penalty on the appellants, as detailed in the order-in-original. The Commissioner (Appeals) has set aside the above said order-in-original on the ground that the duty demand, having been raised by alleging that the goods ....