2004 (2) TMI 460

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.... None, for the Respondent. [Order]. - None for the respondents. No request for adjournment has been also received from them. Therefore, I proceed to decide the appeal after hearing the learned JDR. 2. In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to refund of the duty to the respondents working under the compounded levy ....

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....nvalid or nullity so as to allow the refund of the duty to the respondents paid under that order. He has also contended that the ratio of law laid down in the above referred cases relied upon by the Commissioner (Appeals) is not attracted to the case of the respondents. 4. I have gone through the record and in my view the contention raised by the learned JDR deserves to be accepted. From t....