2005 (4) TMI 367

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....ya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  This appeal is against an order of the Commissioner (Appeals) demanding duty from the appellants on 'Digesters' for the period 1990-1993. It is submitted by ld. Counsel for the appellants that they did not manufacture any of the digesters. It is pointed out that it was noted by the lower appellate authori....

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....es that the allegations raised therein are relevant only to the manufacturer of the digesters. Further, the impugned order contains a clear finding that the digesters in question were manufactured at the appellant's site by various other parties. This finding has not been challenged by the Revenue. Even otherwise, the demand of duty raised by ld. Commissioner (Appeals) on the appellants is incompa....