2005 (1) TMI 567

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....Appellant. S/Shri S.R. Kakrania and Somit Talukdar, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The Revenue has preferred the above appeal against the Commissioner of Central Excise (Appeals), Guwahati who has set aside the order of the Assistant Commissioner on the ground that the Assistant Commissioner was influenced by the directions of the ....

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....g to the learned SDR, to substantiate his plea that the merits of the case has been considered by the Commissioner (Appeal) draws our attention to paragraph 8 of the Impugned Order wherein the Commissioner Appeal has held that the Department has not made out a case under Rule 174 of Central Excise Rules, 1944 that the appellant has obtained a fresh registration for the new unit by any misstatement....