2004 (1) TMI 495

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....ondent. [Order]. -  None has come present on behalf of the respondents. Notice was issued to them for today's hearing on 3-12-2003, but no response has been received from them. No request for adjournment has also been received. Therefore, I proceed to dispose of the appeal after hearing the learned SDR. 2. In this appeal, the Revenue has made challenge to the impugned order-in-a....

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....ly by them in their factory much prior to that. Therefore, the impugned order of the Commissioner (Appeals) deserves to be set aside. 3. I have gone through the record and in my view the contention of the learned SDR deserves to be accepted. The perusal of the file shows that the respondents are engaged in the manufacture of Raney Nickel catalyst falling under Chapter Heading 3815.00 of th....

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.... the time of visit to their factory by the officers. They produced this agreement for the first time after a gap of 11 months from the date of checking of their factory premises. The invoice produced by them to show that on this basis they got the goods manufactured on job work basis from M/s. Vishwakarma Engineering Works, is dated 20-10-98, whereas the visit by the Central Excise officers to the....