2005 (7) TMI 416

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..... None, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal the Revenue has challenged the correctness of the impugned Order-in-Appeal vide which the Commissioner (Appeals) has dropped the duty demand and penalty against the respondents. 2. None has appeared on behalf of the respondents. No request for adjournment has been received from them, therefore....

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....ot be sustained as he has failed to take note of the ratio of law laid down in the case of Voltas Ltd. v. CCE reported in 2002 (144) E.L.T. 108, Blue Star Ltd. v. CCE reported in 1999 (107) E.L.T. 609 wherein in similar circumstances, the activity of the manufacturer had been held to be excisable. Besides this, ld. Commissioner (Appeals) has also not referred to the terms of the Agreement, under w....