2004 (5) TMI 510

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....pellant. None, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by Revenue the issue involved is whether duty of Excise is demandable from M/s. Raymond Ltd. for production of proof of export beyond the period of 6 months. 2. When the matter was called no one was present on behalf of the Respondents. In fact the notice sent to them by the Reg....

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....inal Nos. 1-2/2002, dated 22-1-2002 dropped the demand of duty on the ground that the goods were either exported within the time limit or after getting permission from the jurisdictional Assistant Commissioner and proof of export submitted to the proper authority; that the Commissioner (Appeals) also under the impugned Order has rejected Revenue's appeals on the ground that that neither rule nor n....