2004 (2) TMI 408

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....gan Kohli, Advocate, for the Respondent. [Order]. - Heard. The facts of this appeal lies in a narrow compass and as such, the stay application of the Revenue is allowed. In my view, the appeal itself can be disposed of as the learned Counsel for the respondents has put-up his appearance and he has no objection if the appeal itself is decided. 2. The issue in this appeal relates to th....

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....ufacture of their final products. The adjudicating authority recorded detailed reasons while rejecting the stand of the respondents. However, the Commissioner (Appeals) has reversed that order simply by recording that "the respondents (appellants before him) contended that they had the machinery for converting CR coils into sheets and that they had received the inputs physically under the duty pai....