2005 (3) TMI 623

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....r]. - Heard ld. JDR. 2. None appeared on behalf of the respondents. The ld. JDR submitted that the Commissioner (Appeals) has not considered various decisions relied on by the Revenue, such as :- (1) Kirloskar Brothers Ltd. v. Union of India & Ors. reported in [1988 (34) E.L.T. 30 (Bom.) = 2002 (83) ECC 497 (Bom.)]. (2) Media Video Ltd. v. CCE, New Delhi reported in [2003 (160) E.L.T. 60....