2005 (6) TMI 441

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.... Shri V. Valte, DR, for the Respondent. [Order]. - In this appeal the Appellants have contested the correctness of impugned Order by which the Commissioner (Appeals) has declined to decide the appeal of the Appellants on merit. 2.I have heard both sides. From the record it is evident that the Appellants are engaged in the manufacture of laminated rolls. They cleared goods under the cove....

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....he Appellants but released in favour of Kay Pan Products Pvt. Ltd. That Order of the Dy. Director was challenged before the Commissioner (Appeals) by the Appellants. The Commissioner (Appeals) has rejected the appeal on the ground that he has no jurisdiction as goods were seized at Lucknow, but he has not taken into consideration the facts detailed above that the Appellants' factory falls within h....