2005 (8) TMI 426

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....llant. Shri Bipin Garg, Advocate, for the Respondent. [Order]. - In these appeals the Revenue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has dropped the duty demand of Rs. 20,068/- with penalty of Rs. 20,000/- against the respondents as confirmed by the adjudicating authority, by reversing the order-in-original of that authority. ....

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....plied that information, in order to check the veracity of the same, when requested by the appellants. No excess or shortage of raw-material or the finished goods was found by the officers in the factory of the appellants on 2-12-1999, when they paid visit. The Commissioner (Appeals) under these circumstances has in my view, rightly reversed the order of the adjudicating authority and dropped the d....